Austria’s labor authorities recently stopped accepting new work permit applications from cross-border commuters until further notice. The government has submitted a proposal to parliament to mitigate instances of unlawful residence of cross-border commuters. Among other changes, the proposal recommends issuing special permits to cross-border commuters that will allow them to reside in Austria. Currently, these individuals can stay in Austria for up to 90 days only.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.