In Tyrol, the vacancy levy that came into effect at the beginning of 2023 has not met expectations. Despite a deadline of April 30, 2024, only 900 vacant apartments were reported by the government. The state government has announced amendments to the law to tighten the levy. However, concerns about data protection have emerged when it comes to monitoring vacancies, such as through monitoring power consumption.
Out of 277 communities in Tyrol, 120 did not report any vacancies. But experts believe that there are likely more unused apartments than what has been reported. According to Austrian Statistics, 16% of all apartments in Tyrol are without a registered residence, suggesting a potential for more vacancies. The focus of the vacancy tax is particularly on Innsbruck, where high rents have led to concerns about empty apartments. Despite only 50 vacancy declarations being submitted in Innsbruck for 2023, the city estimates there are around 7,000 empty apartments based on surveys and projections.
Critics argue that the current vacancy levy is toothless due to numerous exceptions that make it difficult for local governments to collect revenue from unused properties. For instance, if an apartment is needed for personal use or cannot be used for structural or legal reasons or if no tenant is willing to rent at the local rate, then no tax needs to be paid. This makes it challenging for local governments to collect taxes from unused properties effectively.
Recent legislation has given states more flexibility in collecting vacancy taxes, leading some states to consider tightening their laws further. However, concerns about data protection still arise when it comes to monitoring vacancies through methods such as power consumption monitoring. Further clarification on these issues will be sought through appraisals and requests to the Ministry of Justice.
In conclusion, while Tyrol’s vacancy tax was designed with good intentions
