Die Wohnungseigentümergemeinschaft im Umsatzsteuerrecht

S. 323Summary

The commonhold association (Wohnungseigentümergemeinschaft) is a legal entity of private law. Its legal capacity is limited to tasks of property management according to the Austrian Condominium Act (Wohnungseigentumsgesetz 2002). Beyond the tasks of property management, it can neither acquire rights nor incur liabilities. According to prevailing opinion, the commonhold association acquires legal personality with the entry of apartment ownership in the land register. From the date of entry, it can be treated as a taxable person (Article 9 VAT Directive). For VAT purposes, the commonhold association may provide management, letting or other services. Management services do not constitute an economic activity under the EU VAT Directive. As the Austrian VAT Act (Umsatzsteuergesetz 1994) treats commonhold associations, which provide management services, as taxable persons, it is not in line with EU law. However, a commonhold association can be considered to carry out an economic activity, if it provides letting or other services.

The economic activity of a commonhold association is not affected by the change or the admission of apartment owners. The commonhold association ceases to exist as a legal entity with the deletion of apart...