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09 December 2025 Austria introduces new Frontier Worker Permit for third-country nationals On 1 December 2025, Austria introduced a new Frontier Worker Permit for third-country nationals who work in Austria, reside in a neighboring country and commute to work. The new permit aligns with evolving EU labor mobility standards and establishes a clear legal basis for cross-border employment. It allows nationals of countries outside the EU, European Economic Area (EEA) and Switzerland to work in Austria while residing permanently in a neighboring country. The permit is initially valid for two years and may be renewed if frontier-work conditions continue to be met. These conditions include residence outside Austria, regular cross-border commuting, continuous proof of frontier-worker status, a valid Austrian employment contract, no long-term stays in Austria, valid health insurance and a clean criminal record. A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details. Document ID: 2025-2457 |
