While some countries provide general preferential regimes for individuals moving there permanently (like the UK's non-dom regime, Switzerland's forfait, Portugal's non-habitual resident regime or Italy's flat tax of EUR 100,000), Austria unfortunately does not have such rules for HNWIs in general. However, there exists a preferential tax regime for certain groups of individuals.

Scientists, researchers, artists and sportspersons whose move to Austria serves the promotion of science, research, arts or sports and is therefore considered to be in the public interest, are granted tax relief upon application. A potential additional tax burden resulting from such an individual's relocation to Austria is to be eliminated as follows: Non-Austrian sourced income is subject to a flat tax rate. This tax rate is determined by dividing the individual's non-Austrian taxes paid in the three calendar years prior to the relocation through his / her non-Austrian income earned in that period of time, with a minimum rate of 15% applying. After ten calendars years from the move to Austria, the flat rate rises by two percentage points per year; the preferential regime ends once the tax rate reaches at least 48%. If a taxpayer avails himself of the flat rate on non-Austrian sourced income, double tax treaties may not be relied upon.

In addition, scientists and researchers whose move to Austria serves the promotion of science or research and is therefore considered to be in the public interest benefit from a tax allowance. This tax allowance amounts to 30% of the income from scientific activities performed in and outside of Austria, as far as such income is subject to taxation at progressive income tax rates. The tax allowance applies for a period of five years as of the scientist's or researcher's move to Austria.