New rules planned – tax for second homes now also applies in Lower Austria


People who have registered a second home in Lower Austria will no longer be allowed to vote at state or municipal level – and will soon have to pay a tax “in the spirit of fiscal fairness”.

What was already in force in Vienna and seven other states from 2025 will soon also be introduced in Lower Austria. As the “Krone” learned, the introduction of a tax on “second homes” is now planned in the largest federal state. In the future, anyone who lives in Lower Austria but has registered their main residence in the federal capital – in many cases to receive the parking sticker – will also be asked to pay.

What ‘second homes’ benefit from
As is known, municipalities do not receive any compensation from the federal government through financial equalization for so-called leisure residents. On the other hand, however, they use the public infrastructure (sewage, water, waste) in the communities that is not funded by fees and thus benefit equally from snow removal, street lighting and playgrounds, which in turn are only funded be financed through high government subsidies or only with tax money from the communities.

The costs should be that high
Therefore, in the interest of tax fairness, fees should be collected in the future. The amount of the fees is apparently based on the Viennese model (between 300 and 500 euros, depending on the size of the apartment). The political course for the levy had already been determined with the abolition of the right to vote in 2022. About 340,000 ‘second home residents’ no longer voted in the state elections in Lower Austria in January.

Source: Krone


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