Bundesministerium für Finanzen (BMF) Edition E 7-PDF-2025, Version vom 19.12.2025 8 pages

E 7 Einkommensteuererklärung 2025 — Austrian Income Tax Return for Non-Residents (beschränkte Steuerpflicht)

The 2025 income tax return for people with no residence in Austria who have Austrian income from a business, employment, capital, rental property or land sales.

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E 7 — income tax return 2025 (non-residents) · E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents)
The official Bundesministerium für Finanzen (BMF) form, edition E 7-PDF-2025, Version vom 19.12.2025 — blank
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E 7 — income tax return 2025 (non-residents) (2025) E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents) — page 1 of 8
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E 7 — income tax return 2025 (non-residents) (2025) E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents) — page 2 of 8
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E 7 — income tax return 2025 (non-residents) (2025) E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents) — page 3 of 8
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E 7 — income tax return 2025 (non-residents) (2025) E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents) — page 5 of 8
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E 7 — income tax return 2025 (non-residents) (2025) E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents) — page 6 of 8
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E 7 — income tax return 2025 (non-residents) (2025) E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents) — page 7 of 8
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E 7 — income tax return 2025 (non-residents) (2025) E 7 Einkommensteuererklärung für 2025 (bei beschränkter Steuerpflicht) — income tax return 2025 for people with limited tax liability (non-residents) — page 8 of 8
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What is E 7 — income tax return 2025 (non-residents)?

The E 7 is the Austrian income tax return for people with limited tax liability (beschränkte Steuerpflicht): they have no residence or habitual abode in Austria but receive income from Austrian sources. It is published by the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). The edition covered here is E 7-PDF-2025, Version vom 19.12.2025, for the tax year 2025.

The return asks for your tax number, social security number or date of birth, your address abroad and any address in Austria, an Austrian agent for service or asset manager, the business turnover (which must always be given), the normal-tariff options for capital income and land sales, and then your Austrian income by type and Kennzahl: business income from agriculture and forestry, self-employment and a trade, income at the special rates and the taxes already withheld, loss restrictions, employment income with commuter allowance and work expenses, capital income, rental income, private land sales, other information and the loss carry-forward.

FileIt explains each Kennzahl in English, with the German terms alongside, works out the totals the form calculates (310, 320, 330, 370 and the 7.1.3 balances) and prints your answers into the official BMF PDF with amounts like 1.234,56. The finished PDF is saved in your FileIt vault. FileIt doesn't file anything: you sign the return and send it to the tax office yourself. The form notes it can also be filed online through FinanzOnline.

Who files it
People with no residence or habitual abode in Austria who have Austrian income
Tax year
2025
Given to
Finanzamt Österreich, Postfach 260, 1000 Wien (or the Finanzamt für Großbetriebe)
Signatures
You date and sign page 8
Edition
E 7-PDF-2025, Version vom 19.12.2025

Who needs to fill out E 7 — income tax return 2025 (non-residents)?

  • People living abroad who earn business, freelance or trade income in Austria.
  • Non-residents who let a flat or house in Austria.
  • Non-residents who sold Austrian real estate or have Austrian capital income to declare.
  • Cross-border commuters, seasonal workers or Austrian pension recipients living abroad who want their Austrian employment income assessed.
  • People employed in Austria by a foreign employer that does not withhold Austrian wage tax.

When to use E 7 — income tax return 2025 (non-residents)

  • For income received in 2025 while you had no residence or habitual abode in Austria.
  • When you have Austrian income other than only employment income taxed by payroll. The form says to use form L 1 if you only have income subject to wage tax.
  • For an assessment on application of employment income from which 20% or 25% wage tax was withheld (§ 99 (1) Z 1), or of other employment income.
  • For a later tax year, use that year's edition of the form.

What you need before you start

  • Your Austrian tax number if you have one, and your social security number or date of birth.
  • Your address abroad, any address in Austria, and the details of an Austrian agent for service or asset manager if you have one.
  • Your business turnover for 2025 (the form requires it; enter 0 if there is none).
  • Your business results by type, from your accounts or from supplement E 11 for partnerships, and any income spreading, profit allowances, investment allowances and business donations.
  • Capital income, rental income and land sale figures with the taxes already withheld (KESt, ImmoESt, special advance payments, foreign taxes).
  • For employment income: the number of Austrian payers, your commuter allowance and commuter euro if not already given by the employer, and your work expenses.
  • Open loss carry-forwards from previous years.
  • Any supplements the form refers to, such as E 11, E 6a-1 or L 1d.

What’s on E 7 — income tax return 2025 (non-residents)

The 2025 edition has 8 pages. FileIt asks for it in 13 parts, and it is signed by Taxpayer (steuerpflichtige*r):

  1. Tax office and your details (Finanzamt, Steuernummer, Name)Taxpayer (steuerpflichtige*r)
  2. Addresses and contacts (Adresse im Ausland, Adresse in Österreich)Taxpayer (steuerpflichtige*r)
  3. Options, business turnover and large-family supplementTaxpayer (steuerpflichtige*r)
  4. 1.–13. Domestic business income (Inländische Einkünfte aus Land- und Forstwirtschaft, selbständiger Arbeit, Gewerbebetrieb)Taxpayer (steuerpflichtige*r)
  5. 14.–28. Business income at special rates and creditable taxes (Besondere Steuersätze, anzurechnende Steuer)Taxpayer (steuerpflichtige*r)
  6. Allowances and donations included in business income (Gewinnfreibetrag, Investitionsfreibetrag, Spenden)Taxpayer (steuerpflichtige*r)
  7. Loss restrictions (Wartetastenregelungen, § 2 (2a) and § 23a)Taxpayer (steuerpflichtige*r)
  8. 4. Employment income (Einkünfte aus nichtselbständiger Arbeit)Taxpayer (steuerpflichtige*r)
  9. 5. Capital income (Einkünfte aus Kapitalvermögen, § 98 Z 5)Taxpayer (steuerpflichtige*r)
  10. 6. Rental and leasing income (Einkünfte aus Vermietung und Verpachtung, § 98 Z 6)Taxpayer (steuerpflichtige*r)
  11. 7. Income from private land sales (Einkünfte aus privaten Grundstücksveräußerungen)Taxpayer (steuerpflichtige*r)
  12. 8.–11. Recapture, total, other information, loss carry-forwardTaxpayer (steuerpflichtige*r)
  13. Declaration and signature (Datum, Unterschrift)Taxpayer (steuerpflichtige*r)

How to fill out E 7 — income tax return 2025 (non-residents), step by step

1 Page 1: you and your addresses

Tick the tax office, give your tax number, social security number or date of birth and your name, then your address abroad, phone, gender, any address in Austria, an agent for service and an asset manager. Give your business turnover, and tick any continuation option, the large-family supplement for 2026 and the normal-tariff options for capital income, land sales and § 107 income.

2 1.-13. Business income

For agriculture and forestry, self-employment and trade, give your results as a sole trader and as a partner, the amounts to exclude or include from income spreading, capital income and land gains under the normal-tariff option, and § 107 income. FileIt adds up Kennzahlen 310, 320 and 330 following the signs printed on the form.

3 14.-28. Special rates and creditable taxes

Business capital income and gains on business land taxed at the special rates of 27.5%, 25% or 30%, with the KESt, ImmoESt, special advance payments, foreign taxes and § 107 withholding tax already paid on them, and the BSVG amounts included in 330.

4 Allowances, donations, loss restrictions

Profit and investment allowances and business donations taken into account in the business income, then the loss restrictions under § 2 (2a) and § 23a.

5 4. Employment income

Apply for an assessment if you want one, give the number of Austrian payers, the commuter allowance and commuter euro if your employer did not take them into account, work expenses with and without the flat-rate allowance, any occupational-group flat rate, pay without wage tax withheld (Kennzahl 359) and your situation as a non-resident employee or pensioner.

6 5.-7. Capital, rental and land sales

Austrian capital income by kind with the KESt on private capital income, rental income with its total (Kennzahl 370), loss offsets from land sales, and income from private land sales with the taxes already paid.

7 8.-11. Other information and signature

Recapture of foreign losses, the total income (optional), income for which you claim the half average rate, debt-waiver gains, income to be taxed specially, instalment applications, other creditable taxes and the loss carry-forward. Name a tax representative if you have one, date the return and sign it.

Common mistakes to avoid

  • Leaving the business turnover empty. The form says it must always be filled in, with 0 if there is none.
  • Using the E 7 when you only have Austrian employment income taxed by payroll. The form points to form L 1.
  • Entering the signs yourself in rows the form prints with a minus, such as 311 or 332. FileIt asks for positive amounts there and the form shows the sign.
  • Filling in Kennzahl 151 together with 13.3, or 158 together with 159. The form says these must not be combined.
  • Sending original documents. The form asks you not to send originals or receipts, but to keep them for at least 7 years.

After you fill it out

Print the return from FileIt, date and sign page 8, and send it to the tax office you ticked. The form notes you can also file the return online through FinanzOnline.

Keep the filled return and your records in your FileIt vault. The form asks you to keep documents for at least 7 years for a possible review.

Fill out E 7 — income tax return 2025 (non-residents) online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 420 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Bundesministerium für Finanzen (BMF) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start E 7 — income tax return 2025 (non-residents) now — it’s free

E 7 — income tax return 2025 (non-residents): frequently asked questions

What is the E 7?

The Austrian income tax return for people with limited tax liability, that is, without a residence or habitual abode in Austria but with Austrian income.

Which year is this edition for?

The tax year 2025 (E 7-PDF-2025, Version vom 19.12.2025).

Do I need an Austrian address?

No. The form asks for your address abroad, and for an Austrian address only if you have one.

Does FileIt calculate my tax?

No. FileIt fills in the boxes and the totals the form itself adds up. The tax office calculates the tax.

Does FileIt send the return to the tax office?

No. FileIt fills the official PDF. You sign it and send it yourself.

Official sources

FileIt is not affiliated with or endorsed by Bundesministerium für Finanzen (BMF) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

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