In 2023, the vacancy levy introduced in Tyrol fell short of expectations, with only 900 vacant apartments reported by the deadline of April 30, 2024. The state government has announced changes to the law to tighten the levy. However, despite this, concerns have been raised about data protection when monitoring vacancies, such as through power consumption.
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 have argued that the current vacancy levy, with a maximum of 2,200 euros per year and numerous exceptions, is toothless. Exceptions include not having to pay the tax if the apartment is needed for personal use or if it cannot be used for structural or legal reasons or if no tenant is willing to rent at the local rate.
Recent legislation has given states more flexibility in collecting vacancy taxes, leading to considerations for tightening the Tyrolean law. However, further appraisals and requests to the Ministry of Justice will be sought to clarify these issues and ensure compliance with data protection regulations.
