Austria (AT)

Jurisdiction Overview

IDQuestionAnswer
401 *Individual TIN: Are all natural persons subject to personal income tax provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns? Yes
 Data Date: 2019

Notes

 
According to Austria's Ministry of Finance, all natural persons subject to personal income tax are provided with unique and mandatory Taxpayer Identifier Numbers (TINs) which are mandatory for filing their tax returns (TJN-Survey 2017). This was confirmed by the OECD Automatic Exchange Portal.

Sources

TJN-Survey 2017
 
OECD 2017 Table A.73
 
https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-identification-numbers/Austria-TIN.pdf