Do I have to pay a recreational residence tax?
If your property is used as a leisure residence, you must pay a tax for it.
According to the Tyrolean Leisure Residence and Vacancy Tax Act (TFLAG), leisure residences subject to the tax are buildings, apartments or other parts of buildings that are not occupied year-round, but are used for residence during vacations, vacations, weekends or for temporary recreational purposes. Whether a recreational residence tax according to TFLAG has to be paid for the object is assessed on a case-by-case basis by the Service Unit Municipal taxes - assessment - Recreational Residence & Vacancy Tax .. judged.
Exceptions under the TFLAG include hospitality businesses, vacation homes and private room rentals.
When and how do I pay the recreational residence tax?
The levy must be self-assessed and paid annually by April 30 in the form of a levy declaration . For recreational residences that are established during the course of a year, the recreational residence tax is due by April 30 in the coming year.
The debtor of the levy is the owner or, in the case of a long-term rental or lease relationship of more than one year, also the tenant or leaseholder of the property.
Who are my contact persons?
If you have any questions about self-assessment or prescribing the recreational residence tax , please contact the Service Unit Municipal taxes - assessment - Recreational Residence & Vacancy Tax
If you would like to know whether your property is listed in the Leisure Residence Register , please contact the Service Unit Building law .
Last updated 24.09.2023