Do I have to pay a leisure residence tax?
For buildings, flats or other parts of buildings that are not used to satisfy a year-round residential need associated with the centre of life, but are used for holidays, holidays, weekends or otherwise only temporarily for recreational purposes, a leisure residence tax must be paid in accordance with § 1 of the Tyrolean Leisure Residence and Vacancy Tax Act (TFLAG).
The owner of the unit in question is responsible for determining the obligation to pay the levy. The legal assessment is carried out by the Service Unit Municipal levies - advance payment - Recreational Residence & Vacancy Tax
Exceptions
Certain uses defined in § 2 TFLAG do not qualify as recreational residences. Details on this can be found in the applicable version of the law.
When and how do I pay the leisure residence tax?
The leisure residence tax is a self-assessment tax. The taxpayers must assess and pay the tax themselves for the current calendar year by 30 April of the same year at the latest by means of a tax declaration (§ 5 TFLAG).
The assessment basis corresponds to the usable area pursuant to § 4 TFLAG and the levy rate stipulated in the applicable ordinance of the City of Innsbruck.
Who are my contact persons?
If you have any questions about the self-assessment or prescription of the leisure residence tax , please contact the Service Unit Municipal levies - advance payment - Recreational Residence & Vacancy Tax
If you would like to know whether your property is listed in the leisure residence register , please contact Service Unit Building, water and plant law