Edition 3/2026

A change of residence between Switzerland and Austria is more complex from a tax perspective than the geographical and cultural proximity might suggest: Austria has an exit tax, while Switzerland does not, and the double taxation treaty contains special rules that are currently being revised. This article explains the Austrian tax system and the relevant provisions of the treaty and uses the example of an entrepreneurial family with a family holding company to illustrate the consequences of moving to Austria, ongoing taxation, and a subsequent return to Switzerland.