Improvements in nitrogen (N) use efficiency in crop production are important for addressing the triple challenges of food security, environmental degradation and climate change. The three fertilizers, calcium ammonium nitrate (CAN), urea (Urea) and stabilized urea (Ureastab), were applied at a rate of 160 kg N ha−1 with two or three splits to winter wheat (Triticum aestivum L.) in the Pannonian climate region of eastern Austria. On average, over all fertilization treatments, the grain yield (GY) increased by about a quarter and the grain N concentration (GNC) doubled compared to the control without fertilization. Consequently, the grain N yield (NYGRAIN) was increased with N fertilization by 154%. The GY increased due to a higher grain density with no differences between N fertilizers but with a tendency of a higher grain yield with three compared to two splits. Three splits also slightly increased the GNC and consequently the NYGRAIN of CAN and Ureastab in one year. The removal of N fertilizer with the NYGRAIN (N surplus) was higher than the amount of applied fertilizer. Fertilization decreased the N use efficiency (NUE), the N uptake efficiency (NUpE) and the N utilization efficiency (NUtE) but increased the soil mineral nitrate (NO3-N) at harvest and the apparent N loss (ANL). Three compared to two applications resulted in a higher NO3-N at harvest but also a lower N surplus due to partly higher NYGRAIN. Consequently, the ANL was lower with three compared to two splits. Also, the NUpE and the apparent N recovery efficiency (ANRE) were higher with three splits. The best N treatment regarding highest above-ground biomass yield with lowest N surplus, N balance and ANL was the three-split treatment (50 CAN, 50 CAN, 60 liquid urea ammonium nitrate). Three splits can, under semi-arid conditions, be beneficial when aiming high-quality wheat for bread-making and also for reducing the N loss. Whereas, two splits are recommended when aiming only at high GY, e.g., for ethanol-wheat production.