Secondary Residence Tax
Several Austrian federal states now levy taxes on second homes or vacant apartments.
In October 2022, for example, the Styrian Second Home and Vacant Apartment Tax Act (StZWAG) came into force. It enables Styrian municipalities to levy a tax on second homes (second home tax) or vacant apartments (vacant apartment tax) on the basis of a municipal council decision.
Numerous apartment owners are currently being asked by municipalities to submit a tax return and pay the corresponding tax.
These taxes are due annually!
However, the respective state laws provide for certain exemptions from the tax liability (e.g., age-related or health reasons, professional purposes), and under certain circumstances, your apartment may not be subject to the law for other reasons.
Our Vienna law office regularly advises clients who are confronted with such tax demands. Upon request, we are also happy to communicate with the municipality on your behalf and represent you before the authorities.
If the reasons for exemption continue to exist, you can thus create legal certainty for the coming years.
