Austrian lecturers
Austrian students/trainees
Austrians with a "Green Card"
Dual citizens

I am an Austrian citizen and lecture in the US. Do I have to pay taxes on my income in the US?
The Contracting State in which the income from teaching activity is taxable depends on the type of income (e.g., dependent personal services or independent personal services) and on the Alien Tax Status. The Internal Revenue Code (IRC) includes a catalogue of Exempt Individuals, whose days of physical presence are not counted in the Substantial Presence Test. Exempt Individuals are persons in government service of another State, teachers and trainees with J- or Q-Visas, and students with F-, J-, M- or Q-Visas. The section “Determination of Residency Status” on this Web site provides details regarding determination of tax status. The section “Types of Income” provides details regarding income from professional services or independent activity, or from dependent personal services.

I study / am an apprentice / am doing an internship in the US. Do I have to pay taxes for my scholarship, my spending money, or other received payments?
Special regulations regarding students, apprentices, or interns are covered by Article 20 of the Convention. In general, students, apprentices, and trainees are exempt from taxation if the purpose of their stay in the US is either full-time education or full-time training; and if the student/ apprentice/ trainee is a resident in the other Contracting State or was a resident there before the beginning of his/ her studies, apprenticeship, or traineeship; and if he/she receives payments from sources in the other Contracting State for his/her maintenance, education, or training. Attention: The tax exemption for apprentices and trainees is only valid for three years. Scholarships granted for the purpose of postgraduate research are taxable only in the person's State of residence, according to Article 21 of the Convention and the according decree (in effect since November 30, 2006), if the purpose of the person's visit is research only, not full-time studies or full-time education. The relevant decree BMF-010221/0623-IV/4/2006 is accessible via Findok. Search for the number of the decree in the search field Suchwort.

I am an Austrian citizen and Green Card-holder residing in the US. Am I affected by the Taxation Convention?
Austrian Green Card-holders are subject to the Convention only if they have substantial presence, a habitual residence, or a permanent domicile in the US. They are deemed Resident Aliens once they have entered the US, regardless of whether they live in the US or abroad afterwards (see "Substantial Presence Test" or "Green Card Test").

I have both Austrian and US citizenship (dual citizenship), and live in the US. Am I subject to the Taxation Convention?
People with dual citizenship who live regularly in the US are deemed Resident Aliens according to the Substantial Presence Test of the IRS, and are subject to the Taxation Convention. The Substantial Presence Test says that a person must be physically present in the US for at least 31 days, and he/she must be physically present in the US for at least 183 days over the course of the previous three years (consisting of the current year, and the two years directly prior) to be deemed a Resident Alien. To calculate the 183 days one has to count: