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Looking to buy a second home in Austria? Learn the difference between Zweitwohnsitz, Freizeitwohnsitz, tourist rental property and primary residence before making an offer.
Introduction
In Salzburg, the rules around second-home ownership have become especially important for buyers. Under the Salzburg Second-Home Restriction Municipalities Regulation 2024, 91 of the province’s 119 municipalities are now designated as restricted second-home municipalities. In practical terms, this means that in many popular Alpine areas, buyers cannot simply assume that a property can be used as a private holiday home. Before purchasing, they need to understand whether the property is approved for main-residence use, permitted second-home use, or tourist-rental/investment use.
A property in Austria may be suitable as a:
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Main residence - ‘Hauptwohnsitz’
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Private second home - ‘Zweitwohnsitz’ or sometimes ‘Freizeitwohnsitz’
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Tourist rental apartment - ‘Touristische Vermietung’ or sometimes ‘Ferienwohnung’
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Aparthotel investment - ‘Buy-to-Let”
It is important to understand the distinction between these different types of property. Sometimes, for example, a property might be listed just as a "holiday apartment" in English, but what this means can vary dramatically.
This guide explains the difference between Zweitwohnsitz, Freizeitwohnsitz, tourist-use property and main-residence property in practical terms for people actively looking to buy an Austrian ski property.
Zweitwohnsitz vs Freizeitwohnsitz
Zweitwohnsitz means second residence. Which in English translates as "second home".
Freizeitwohnsitz means a leisure residence: a property used mainly for holidays, weekends, recreation or seasonal stays rather than as the owner's primary residence.
Austrian laws have now restricted the construction of new second homes in most regions, meaning that these apartments and chalets are in short supply.
At the same time, this is one of the most desirable property types for foreign buyers since there is no rental obligation. The result is that prices are high, and these properties command a significant price premium.
The exact words can change by province. For example, in Salzburgerland, these properties are often referred to as Zweitwohnung or Zweitwohnsitz. In Tyrol, however, they may be referred to as Freizeitwohnsitz.
Before you make an offer, ask for the exact German legal-use category and confirmation from the local Gemeinde /town council.
What Is a Zweitwohnsitz?
A Zweitwohnsitz is a secondary residence or second home. In ordinary words, it describes a property where someone does not live full-time.
If you are looking to buy a ‘Zweitwohnsitz’ property, then it's important to establish this correct status via your estate agent and not rely on English translations that may use words such as ‘holiday apartment’, ‘holiday home’ or similar.
There is also a distinction between administrative registration and planning permission. A person may be able to register a secondary address for administrative purposes, but that does not automatically mean the property is lawfully permitted as a private holiday residence under local planning law.
In Salzburg, the related term Zweitwohnung is especially important. Salzburg's Raumordnungsgesetz 2009 restricts second-home use in certain municipalities and areas. The current Salzburg second-home restriction regulation lists 91 municipalities as Zweitwohnung-Beschränkungsgemeinden, effective from 1 March 2024. Land Salzburg's published overview also identifies additional restriction areas, including Salzburg city as a restriction area rather than one of the 91 restricted municipalities.
For buyers in the Salzburgerland region, that means a property in or around the popular ski areas should not be treated as a second home unless you have written evidence of its ‘zweitwohnsitz’ status.
This is especially relevant when looking at listings in popular ski areas such as Zell am See-Kaprun, Maria Alm & Hinterthal, and Saalbach-Hinterglemm.
What Is a Freizeitwohnsitz?
Similar to a Zweitwohnsitz, a Freizeitwohnsitz property is the common term used for a leisure residence in Austria’s Tyrol region.
A Freizeitwohnsitz apartment or chalet is the type of property many ski buyers imagine when they say they want a "holiday home". This can be used for family ski trips, weekends, school holidays and summer stays without making it the owner's main residence.
The Tyrolean planning system now restricts new leisure residences through zoning, municipal registers, and an 8% threshold of the existing housing stock. Since most popular resorts already exceed this threshold, there is effectively no new Freizeitwohnsitz apartments or chalets being created.
Since most foreign buyers in Austria don’t want to make their main residence in Austria (Hauptwohnsitz), these Freizeitwohnsitz apartments and chalets are in high demand, and prices are at a premium.
In popular Tyrol resorts such as Kitzbühel, Sölden and Obergurgl, Fieberbrunn you are likely to have to wait for an existing Freizeitwohnsitz property to come onto the market.
What Foreign Buyers Need to Know
Foreign buyers often begin with the question, "Can I buy property in Austria?"
All EU citizens are able to buy a property in Austria and have the same rights as an Austrian citizen. This is true of the purchase of a main residence to live in (Hauptwohnsitz) as it is for a holiday home.
UK buyers, post-Brexit as classified as ‘third-country’ nationals with no automatic rights to buy property in Austria.
However, equal treatment for EU citizens doesn’t mean you have the freedom of use the property as you wish. An Austrian buyer or another EU buyer will still have to abide by the relevant second home laws of Tyrol Salzburgerland or elsewhere.
So the better question to ask as a foreign buyer in Austria is:
Am I allowed to buy this property, and can I lawfully use it in the way I intend?
For further reading you can see our guide to foreign ownership in Austria and buying Austrian property in a company name.
Specialist local legal advice is essential before making a binding offer on any Austrian property.
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For buyers who want income, our guides to Austrian rental and property management and Austrian property taxation are important follow-up reading.
Personal Use, ‘Buy-to-Let’ apartments and Resale
Personal use
If you are looking for a property solely for your and your families use, you need a legal second home. Depending on the province, that may be a Freizeitwohnsitz, Ferienwohnung, Zweitwohnsitz or Zweitwohnung status. This will allow you to use the property as you wish without a rental obligation or the need to register a main residence (Hauptwohnsitz).
A property designated for ‘Touristic Vermietung’ must be rented out as is not allowed to be used as a private second home. Depending on your province, some of these properties may allow personal stays, but those stays are often controlled by the operator agreement. The owner may be limited to a certain number of weeks per year or required to book through the same system as guests.
This is not necessarily a problem. For some buyers, a well-managed tourist property is exactly the right solution. It becomes a problem only when the buyer thinks they are buying an unrestricted second home.
‘Buy-to-let’
Many ‘Buy-to-Let’ residences have been built across Austria to cater for demand from foreign investors.
These residences are specifically designed for tourism purposes, and incentives are in place for investors, such as the ability to reclaim 20% VAT.
A management company will manage the property, and investors are typically paid their share of income each quarter.
Most regions now restrict the construction of new tourism residences but you are likely to find a good selection of resale apartments.
If you are considering a ‘Buy-to-Let’ apartments then some key considerations are as follows:
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How established is the operator?
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Is owner-use allowed? Some regions, such as Salzburgland for example, have now decreed that these properties are for ‘investment’ purposes only.
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Is there a rental pool?
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What are the operator fees?
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Who pays for furniture, maintenance, replacement reserves and marketing?
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What is the VAT position?
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Does the rental forecast satisfy Austrian tax rules?
The tax issue should not be simplified. Under WKO guidance on Liebhaberei owners must make a taxable profit over a 20-year period. Your tax accountant will help make a projection for you.
Resale
The permitted use of your property will have a significant effect on its resale value and market.
A documented private second-home or leisure-residence right can increase value because supply is limited and demand is high.
Conversely, a property with unclear paperwork can do the opposite. Future buyers will ask the same questions you should ask now, and a vague promise that "everyone uses it as a holiday home" will not be enough for most buyers in the current market.
Apart-hotels and ‘Buy-to-let’ apartments will have a different resale market from designated second homes or individual chalets. Due to restrictions on personal use, these apartments will predominantly appeal to investors. As a result, the price will be as much driven by the yield as the traditional valuation of EUR / m2. It is important to have good historical rental figures from your operator.
Which Property Types Is Right for You?
a) For Unrestricted Private Use
If you’re looking for an apartment or chalet predominantly for your own private use, then you will need to find a designated second home. In Tyrol, that means verified Freizeitwohnsitz status. In Salzburgerland, it will mean lawful Zweitwohnung or Zweitwohnsitz status.
These properties are rare, and they often carry a premium. That premium is not just for views, ski access or architecture. It reflects the scarcity of such properties and the high demand from international buyers.
b) For Relocation or Retirement
If you intend to relocate or retire to Austria, then a Hauptwohnsitz property will be most suitable. This would mean that you would need to register the property as your main residence in Austria.
c) For Investors
Apart-hotels and ‘Buy-to-let’ apartments are most suitable for passive investors. These are usually fully managed by an operator with a staffed reception, breakfast room and often extensive wellness facilities.
The focus with these apartments is on occupancy and generating maximum revenue for the owners. Revenue is sometimes pooled across the hotel, with investors being paid their share of profits on a quarterly basis.
What Should Property Buyers in Austria Check Before Making an Offer?
Documents to request
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Grundbuch extract.
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Zoning extract / Flächenwidmungsplan.
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Building permit.
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Usage permit / Benützungsbewilligung.
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Municipal confirmation of permitted use.
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Freizeitwohnsitzverzeichnis or Ferienwohnungsverzeichnis entry where relevant.
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Salzburg restriction status and any exception or grandfathering evidence.
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Tourist-use confirmation where relevant.
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Operator agreement for aparthotel or buy-to-let units.
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Apartment / WEG documents.
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Local tax and levy position.
Questions to ask the agent or seller
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What is the exact German legal-use category?
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Can the property be used as a private second home?
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Is it in a Vorbehaltsgemeinde, Beschränkungsgemeinde, restriction area or special-use zone?
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Is there a municipal certificate or register entry?
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If historic rights are claimed, what documents prove them?
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Will the seller warrant lawful permitted use in the purchase contract?
Questions to ask your lawyer or notary
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Does the buyer need foreign-acquisition approval?
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What declarations must be made on acquisition?
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Can the intended use be lawfully continued after completion?
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Should the offer be conditional on municipal confirmation?
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Are there VAT, rental-income or Liebhaberei issues?
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Are there local second-home, leisure-residence or vacancy levies?
The APF guide to the Austrian property purchase process is a useful companion to this checklist.
Practical Next Steps
When enquiring about a property in Austria, it is essential to understand whether it can be used as a second home, tourist rental property, or primary residence.
Alpine Property Finders can help identify the likely use category, request the right documents and flag the questions to raise before you progress.
Final legal confirmation should always be confirmed from your Austrian lawyer via the local municipality.
Useful next steps:
