Tax residency in Austria: what its law actually says

How the days are counted

Austria does not count days in a year either: it measures a continuous stay of more than six months, and once you pass it you are taxed from day one. Short absences pause the clock instead of counting in, the opposite of Germany, so this counter of 183 days in twelve months fires earlier than the law. There is also a 70-day-a-year rule for someone keeping a second Austrian home while their life has been abroad for over five years, with a written log.

The count does not decide on its own.

The source