Types of Austrian Ski Property

In Austria, there are strict regulations regarding how different properties can and cannot be used. Some of the main types of property in Austria are Zweitwohnsitz, Freizeitwohnsitz, Hauptwohnsitz, and Apart-Hotels or ‘Touristik vermietung'.

Zweitwohnsitz properties can be either apartments or chalets and do not have a rental obligation. Owners can use their property as a pure ‘second home’ as much or as little as they wish.

Zweitwohnsitz properties are extremely rare and often sell quickly. Certain areas are designated as ‘Zweitwohnsitzgebiet’ regions, where all the properties serve as second homes. These regions were generally identified as unsuitable for Hauptwohnsitz (primary residences) during the 1960s and 1970s, and local councils at the time aimed to encourage development and investment in these areas.

Another option for a Zweitwohnsitz is a property that was registered as such before May 1, 1969, when the first law against second homes in Austria took effect.

Freizeitwohnsitz, similar to Zweitwohnsitz, refers to second homes in the Tyrol region. These leisure residences are in high demand and are often sought after.

New legislation means that there is effectively no new construction of 'Zweitwohnsitz' or Freizeitwohnsitz now in the Salzburg, Vorarlberg and Tyrol regions. The only exceptions can be in designated Zweitwohnsitzgebiet regions but these tend to be far from the prime ski resorts and would involve a bus or car ride to the ski lifts. For example Hollersbach near Kitzbuhel and the Glemm Valley past Hinterglemm are two such zweitwohnsitzgebiet.

A ‘hauptwohnsitz’ is an apartment or chalet that must be registered as the buyer’s main residence in Austria. These make up the bulk of the housing stock and are primarily of interest to buyers looking to move to Austria full-time or perhaps semi-retirement. These properties cannot be rented out to tourists for holiday lets and therefore tend to command lower prices per m2 than a similar ‘tourism’ property.

A ‘hauptwohnsitz’ property could be offered on the rental market to a long term permanent resident.

Apart-hotels are a popular choice for foreign investors looking to purchase a holiday home in Austria. These properties are designated commercial residences that have received planning permission specifically for tourism purposes.

They are often referred to as ‘Buy-to-let’ model by local estate agents or immobilien.

Typically, owners receive their share of the rental income every quarter, paid in arrears. Depending on the management agreement, owners may either receive a proportion of the pooled income or the actual income generated from their own apartment.

There are several tax benefits associated with buying a property in an apart-hotel, including the ability to reclaim the VAT on the purchase price. However, if you choose to reclaim the VAT, you are obligated to rent out your property and generate a profit over a 20-year period as required by tax authorities.

As of 2025 the rules about own use in these residences vary from state to state and buyers should check with their estate agent and lawyer about the latest rules and regulations.

A property may be advertised as having permission for 'touristische vermietung’. This means that it can be rented out to tourists on a short-term holiday basis through websites like Airbnb and Booking.com. All guests must be registered with the local council, known as the 'Gemeinde,' and pay a tourist tax during their stay.

Both chalets and apartments can be designated for 'touristische vermietung’.

Again, the specific regulations regarding this can vary from state to state, so be sure to check with your agent and lawyer. For example, in Salzburgland, it is now prohibited to rent out any apartment or chalet for tourist purposes if it was not previously used for holiday lets before January 1, 2018.

This means that, like zweitwohnsitz properties, apartments and chalets with 'touristische vermietung’ are in scarce supply since it is now impossible to create any new ones in many popular regions. This imbalance of supply and demand is expected to support prices well into the future.