Holiday Home Lawyer Tyrol, Austria

The handling of holiday homes is one of the core areas of our activities. In Austria, particularly 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. It should however be noted that case law of the Austrian Supreme Courts has tightened in recent years, and the courts in some instances take the view that a single centre of life at the property in Tyrol is required (a position that is likely incompatible with EU law).

What is prohibited is the sole use for holiday and recreational purposes. We specialize in preventing excessive official measures in connection with the prevention of what the authorities consider to be illegal holiday homes (holiday apartments).

We 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, we can propose suggestions to solve the problems.

Frequently Asked Questions

Is a home used seasonally automatically classified as a prohibited holiday home?

When determining the character of a residence, what matters is not how frequently a property is used, nor is year-round occupation strictly required. However, use of a property must not be exclusively for holiday or recreational purposes. The establishment of a primary residence (Hauptwohnsitz) at the property is not strictly required in every case — but the case law of the Austrian high courts has tightened considerably in recent years, and each case must be assessed individually.

Can setting up a GmbH and a "work residence" help with unlawful holiday-home use?

In principle no. According to the most recent case law of the Austrian Administrative Court (Verwaltungsgerichtshof), the concept of a "work residence" (Arbeitswohnsitz) does not exist as such. Establishing a GmbH with its registered seat at the property likewise does not in itself disguise unlawful use as a holiday home.

It must be assessed on a case-by-case basis whether the activity carried on at the property genuinely qualifies as "work" within the meaning of the statute to such a degree that no unlawful use as a holiday home can be inferred.

Is it possible to leave a property vacant instead of using it as a holiday home?

Under an amendment to the Tyrolean Vacancy-Charge Act on Holiday Homes (Tiroler Freizeitwohnsitz Leerstandsabgabegesetz), owners must pay a vacancy charge to the municipality when a property stands empty. Vacancy is therefore not prohibited by law but triggers an obligation to pay this charge.

It must be examined in each individual case whether a vacancy in fact exists and whether the obligation to pay the charge therefore arises. Where a property is unused even only temporarily, formally declaring the vacancy can provide legal certainty and prevent proceedings for unlawful use as a holiday home.

Can a property be forcibly auctioned for unlawful use as a holiday home?

Following an amendment to the Land Transfer Act (Grundverkehrsgesetz), forced auction of a property has been provided for again by law since 1 September 2022. Whether the new regime applies in a given case must be examined individually. A key factor is whether the property is located in a so-called Vorbehaltsgemeinde as defined by the statute.

Given the rigorous approach taken by the authorities, it is decisive from the outset to take appropriate legal steps against administrative orders connected with a threatened forced auction.