Second home and holiday home when buying property in Salzburg: when leisure use is permissible, what the declaration of use means and which levies and consequences loom.
BRANDAUER Rechtsanwälte
Salzburg law firm for real estate, property and corporate law
Every matter is handled by a coordinated team of lawyers, legal staff and specialists. In property purchase matters we look at the contract, land register, escrow and tax consequences together.
Anyone who wants to buy a holiday property in Salzburg quickly encounters a peculiarity of the regional law. The use of a property as a holiday home is restricted and not permitted everywhere. Buyers from Germany and abroad in particular often underestimate this, because they treat a holiday house like an ordinary residence.
This post explains what applies when buying a property for leisure use in Salzburg. The focus is on the holiday-home regime of the Salzburg spatial planning law, the declaration of use in the purchase contract, the second-home levy and the consequences of an incorrect declaration.
From a lawyer perspective the decisive points are whether the intended use is permissible at the specific location and whether the contract properly secures the use. Anyone who clarifies this before signing avoids a use contrary to the zoning and its consequences.
Answer one or two questions on the planned use and the location. You receive an initial classification.
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A holiday home does not serve a year-round housing need but is used for vacation or recreation. This type of use is restricted in Salzburg.
Anyone who uses the property to meet a year-round housing need and establishes a main residence there does not fall under the holiday-home regime. Even so, make sure that the declaration of use given in the purchase contract corresponds to the actual use. A later change to a holiday home is not permitted without further ado.
Have the declaration reviewed by a lawyer before signing.
If the property lies in an area designated for holiday homes or is a lawfully existing, registered holiday home, the use is secured. Have the existence and registration evidenced before the purchase and include the declaration of use as well as a warranty from the seller in the contract. Bear the applicable second-home levy in mind.
A legal review ensures that the grandfathered status actually applies.
Outside designated areas and without an existing, registered holiday home, a new holiday-home use is generally not permitted. An incorrect declaration of use or a use contrary to the zoning can lead to administrative penalties and an order to cease the use. Clarify the permissible use therefore before signing.
Do not rely on verbal promises but have the status clarified by the authority and by a lawyer.
A holiday home is an apartment or house that does not serve a year-round housing need but a stay during the holiday, the weekend or leisure time. The Salzburg spatial planning law treats this type of use separately and restricts it in order to secure the scarce living space for the local population.
New holiday homes are in principle permitted only in areas specifically designated for that purpose. Lawfully existing holiday homes enjoy a grandfathered status but must be registered. Anyone who uses a property as a holiday home without this status acts contrary to the zoning, even if the apartment itself is approved under building law.
This question is to be distinguished from the land-transfer approval and from the general zoning. Land transfer concerns the approval of the acquisition, zoning concerns the basic buildability, whereas here the issue is the permissible type of use as a holiday home.
When buying a property in Salzburg a declaration of the intended use must regularly be given. With this declaration of use the buyer discloses whether the property is to be used as a main residence, as another residence or as a holiday home. The declaration is part of the transaction and a precondition for the further steps.
The declaration must correspond to the actual use. A deliberately incorrect statement, for example the assertion of a main residence with an actually planned leisure use, is risky and can have administrative-penalty consequences. A later change of use is also not permitted without further ado.
Have the declaration and the warranted features of the property reviewed before signing. On the review of the contract in general see the post on the review of the purchase contract before signing.
Anyone who maintains a second home or holiday home in Salzburg can be liable for the second-home levy. This levy is regulated at the regional and municipal level and attaches to the use as a further residence. It is an ongoing burden that must be factored into the purchase decision.
A leisure use contrary to the zoning or an incorrect declaration of use can lead to an administrative penalty and an official order to cease the impermissible use. The economic consequences of such a challenge bear no proportion to the supposed saving from an embellished declaration.
Clarify the use status before the purchase therefore and secure the permissible use in the contract. A first assessment of the risks of your contract is offered by the purchase contract risk check.
This overview shows typical types of use and their legal treatment.
| Use | Classification | Consequence |
|---|---|---|
| Registered main residence Year-round housing need | No holiday-home restriction | |
| Registered existing stock Lawful holiday home | Use permitted with grandfathered status | |
| Location in a designated area Holiday home allowed | New use in principle possible | |
| Leisure use without status Use contrary to the zoning | Administrative penalty and cease order possible | |
| Incorrect declaration of use False statement | Administrative-penalty consequences |
The classification follows the actual use and the specific location. In case of doubt, a careful review of the individual case is required.
Caution with the declaration of use: An incorrect statement on the intended use can have administrative-penalty consequences and endanger the leisure use. Clarify the permissible status before signing. Booking an initial consultation (72 euro) clarifies your use options.
Only to a limited extent. A holiday-home use is in principle permitted in Salzburg only in designated areas or for a lawfully existing, registered holiday home. Outside these cases the leisure use is generally not allowed, even if the apartment is approved under building law.
With the declaration of use the buyer discloses whether the property is to be used as a main residence, another residence or a holiday home. The declaration must correspond to the actual use. A deliberately incorrect statement can have administrative-penalty consequences.
Yes, anyone who maintains a second home or holiday home in Salzburg can be liable for the second-home levy. It is regulated at the regional and municipal level and is an ongoing burden that must be factored into the purchase decision.
What to look for in the purchase contract, including the declaration of use.
A first assessment of the risks of your purchase contract.
Estimate the taxes and further incidental costs of the purchase.
Our focus page on the review of the property purchase contract.
When buying property, the contract and the land register decide. Call us directly or send an email, callback within one business day.
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