However, collective agreements can only include regulations, which are more favorable for the employee than labour law. In case a collective agreement is in force, it is not possible to change the provisions of an individual employment contract to the disadvantage of the employee. Whether a collective agreement is applicable or not, depends on the personal, professional and regional scope of the agreement. The professional range of application depends on the affiliation of the employer to the Chamber of Commerce.
7.2 Personal income tax 7.2.1 Personal income tax liability Individuals who are resident in Austria are liable to Austrian income tax on their worldwide income. Individuals who are resident outside Austria are exempt or only liable with respect to specific income sources or assets that are situated there. A person whose domicile or customary place of abode is located in Austria is deemed to be resident. The domicile of an individual is the place where he occupies a residence under circumstances, which indicate that he will retain and use it not merely temporarily (e.g. if he maintains a house or apartment). Customary place of abode is assumed in case of physical presence over an extended period. Individuals are considered to have a customary place of abode in Austria if they remain there for 183 days or more during any tax year. Citizenship and nationality are not relevant. Sometimes an individual may be treated as resident both in Austria under domestic law and in another country according to that country’s tax law. If the foreign country has a double tax treaty with Austria, the treaty usually contains rules to decide in which of the two countries the individual is resident for the purposes of giving double tax relief and determining the respective country‘s taxing rights. 7.2.2 Taxable income Residents Residents are subject to income tax on their worldwide income derived from the following seven sources: Agriculture and forestry; Independent personal services; typically professional activities; Trade or business, including gains on the sale of a business or partnership share; Employment; e.g. wages and salaries, social security pensions; Investment of capital; e.g. dividends, interest, capital gains, profit shares of dormant partners;