Do I have to pay a leisure residence tax?
If your property is used as a leisure residence, you must pay a tax for this.
According to the Tiroler Freizeitwohnsitz- und Leerstandsabgabegesetz (TFLAG - Tyrolean Leisure Residence and Vacancy Tax Act), leisure residences are buildings, apartments or other parts of buildings that are not occupied all year round but are used for vacation, vacations, weekends or temporary recreational purposes. Whether a leisure residence tax according to TFLAG must be paid for the property is assessed on a case-by-case basis by Service Unit Municipal taxes - assessment - Recreational Residence & Vacancy Tax
Exceptions under the TFLAG include hospitality businesses, vacation apartments 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, water and plant law.