Moving to Austria from a third country: tax exemptions on personal property

Generally, goods imported into the EU from outside (from "third countries") are subject to import taxes. However if you have moved to Austria from outside the EU within the last 12 months some of the personal property you import will be exempt from import tax and VAT. This only applies to "used" goods, so if anything you bring into the country looks brand new you may need to produce supporting documentation to prove that it isn't.

The Austrian Finance Ministry has a very clear webpage in English about the rules, the evidence you will need and the form you need to fill in here: https://www.bmf.gv.at/en/topics/customs/tax-and-duty-free-import-of-relocation-goods/transferring-place-of-residence-from-a-non-eu-country.html

Note that you will need to pay the NoVA tax when importing a motor vehicle, even within your first 12 months in Austria.

Moving from Austria to a different country

Whether or not there is tax to pay will depend on the laws of the country you are moving to.