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Austria.
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Austria lures researchers with research tax allowance

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The so-called “Zuzugsfreibetrag” is a tax deduction of 30% limited to five years on income from scientific work in Austria and abroad. The tax deduction is designed to offset expenses in moving to Austria as well as the tax disadvantages.  This tax benefit aims to compensate for differences in prices, costs for moving, maintaining two households including travel costs and expenses for language courses as well as fees for children going to private schools.

Service: (available only in German)
https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=20009641

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