Balance sheet for Tyrol

“Tax on leisure residences is a pipe-dream”

The state of Tyrol wanted to relieve the housing market with vacancy and leisure residence taxes. The results show: Although the necessary controls cause a lot of trouble, they achieve little! "The tax affects too few and the wrong people," says Liste Fritz. A parliamentary inquiry shows why. 

Bringing additional living space onto the market and relieving the burden on local authorities: these were the goals of the state of Tyrol when it introduced the leisure residence and vacancy tax. The former has been in place for almost four and a half years, the latter since 1 January 2023: The results are mixed.