Legal Stuff
Tax Privileges for International civil servants, UN staff, and members of the diplomatic community Regarding Vehicle Acquisition in Austria
In Austria, International civil servants, UN staff, and members of the diplomatic community enjoy special tax treatment, particularly when it comes to the acquisition of motor vehicles. These privileges are part of bilateral agreements between a host country and the UN. One significant privilege is the exemption of diplomats from value-added tax (VAT) when purchasing a vehicle. This allows them to save considerable costs.
The VAT exemption for International civil servants, UN staff, and members of the diplomatic community applies to the purchase of motor vehicles for personal use, official purposes, or general transportation. However, it’s important to note that the exact procedures and requirements for VAT exemption can vary from country to country, as they are determined through bilateral agreements or international treaties.
For International civil servants, UN staff, and members of the diplomatic community accredited in Austria, specific procedures and requirements apply to obtain the VAT exemption:
1. Diplomatic Status: To qualify for the VAT exemption, the International civil servants, UN staff, and members of the diplomatic community must hold a recognized diplomatic status and be registered with the Austrian authorities.
2. Application: The International civil servants, UN staff, and members of the diplomatic community must usually submit an application for VAT exemption. This application is submitted to the relevant authorities.
3. Documentation: In addition to the application, additional documents are often required, such as a copy of the diplomatic accreditation, confirmation from the employer regarding the vehicle purchase, or other relevant documentation.
4. Limitations: The VAT exemption generally does not cover vehicles purchased solely for commercial purposes or vehicles that are sold or transferred to family members of the diplomat.
5. Recovery in Case of Abuse: If it is found that a International civil servants, UN staff, and members of the diplomatic community has wrongly or without authorization claimed the VAT exemption, the Austrian authorities reserve the right to retroactively reclaim the VAT.