Is a home used seasonally automatically classified as a prohibited holiday home?
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No. Property use does not depend on frequency or year-round occupation. What matters is whether use is exclusively for holiday and recreational purposes.
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.