The handling of holiday homes is one of the core areas of my activity. In Austria, in particular in Tyrol, Vorarlberg and Salzburg restrictive rules are applied to prevent holiday homes.
In Germany, a holiday home is clearly a home for holidays. In Tyrol, a distinction is made between residences that are officially approved as holiday homes (holiday apartments) and residences that are not approved for this purpose. Contrary to popular opinion, the acquisition of a house or apartment that is not classified as a holiday home (holiday apartment) does not require the purchaser to set up his primary place of residence (main residence) at the property.
As held in a decision by the competent tribunal (the Tyrolean Land Transaction Board) in the case of a well-known German actress with a home in Kitzbühel a purchaser can have more than one main place of residence. He need therefore only have one of several main places of residence at the property in question, and there is no need for all-year or even frequent use of the property.
What is prohibited is the sole use for holiday and recreational purposes. I specialize in preventing excessive official measures in connection with the prevention of what the authorities consider to be illegal holiday homes (holiday apartments).
I advise clients who are able to use their houses and apartments in Austria, in particular Tyrol, legally and without coming into conflict with the law. If a conflict has already arisen with the authorities, I can propose suggestions to solve the problems.