Der Zweitwohnsitz im österreichischen Recht

S. 57X. English Summary

The acquisition of a secondary residence or holiday home in Austria was regulated for the first time in connection with the purchase of land by aliens by Section 33 of the Austrian General Civil Code [Allgemeines bürgerliches Gesetzbuch/ABGB] of 1 June 1811. As a consequence of Austria‘s accession to the European Union in 1995, Article 70 of the Accession Treaty provides that, from 1 January 2000, there may no longer be regulations governing secondary residences in force which, inter alia, violate the free movement of capital doctrine. Thus, the entire real property market has been significantly changed, especially for the construction, acquisition and occupation of secondary residences in the Austrian federal provinces.

According to Article 345 of the Treaty on the Functioning of the European Union, the ownership right may in no way be prejudiced as to its nature, which is why a statutory restriction on holiday homes is admissible only for mandatory reasons of general interest, such as zoning, land use and environmental protection, unless EU nationals are directly or indirectly discriminated against thereby. This specific non-discrimination clause can be found in the Final Act to the EU Accession Treat...