Can setting up a GmbH and a "work residence" help with unlawful holiday-home use?
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In principle no. Under the most recent case law of the Administrative Court (VwGH), the concept of a "work residence" (Arbeitswohnsitz) does not even exist. Establishing a GmbH with its registered seat at the property likewise does not simply mask unlawful use as a holiday home.
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.