There are a few pitfalls to watch out for when renting out apartments for just a few days, weeks, or months. Attorney Torsten Witt knows what to look out for when it comes to short-term rentals in Austria.
What is a short-term lease, and when does a lease qualify as a short-term lease?
There is no uniform legal definition in Austria. Typically, the term refers to rentals lasting just a few days, weeks, or months. Legally, what matters is the specific purpose of the contract and the actual use of the property; simply labeling a rental as a “short-term rental” does not create an exception to tenant protection laws.
Is there a minimum or maximum duration for short-term rentals in Austria?
There is no general minimum or maximum term. However, if a rental unit is subject to the fixed-term rules of the Austrian Tenancy Law Act (MRG), the minimum term for new leases and renewals has generally been five years since 2026; for non-commercial landlords, it remains three years. Shorter lease terms require a corresponding exception.
Does the Tenancy Law Act also apply to short-term leases in Austria?
A short lease term alone does not exclude a property from the scope of the Tenancy Law Act. Exceptions exist, for example, for lodging establishments and properties used exclusively as vacation homes. A special exception applies to work-related second homes in categories A or B: In such cases, the contract term, including any extensions, may not exceed six months, and the temporary work-related purpose of use must be agreed upon in writing.
Is a written lease agreement required for a short-term rental?
In general, lease agreements can also be entered into verbally. However, within the scope of the rules governing fixed-term leases under the Tenancy Law Act, the fixed term must be agreed upon in writing in order for it to be enforceable. In any case, I recommend a written lease that clearly specifies, in particular, the term, rent, security deposit, and intended use.
Is registration required for short-term rentals in Austria?
Generally speaking, yes. Anyone moving into an apartment must register within three days. An exception applies specifically to stays of three days or less. For tourist accommodations, registration must generally be completed within 24 hours in the guest register—even for private vacation rentals.
Who is responsible for registering with the registration office: the tenant or the landlord?
The tenant is generally responsible for registering their usual residence. The landlord confirms the actual occupancy by signing the registration form. In the case of lodging, the landlord maintains the guest register and ensures that entries are made properly. The guest must provide the required information and confirm it.
What are the legal considerations for short-term rentals through Airbnb in Austria?
All requirements under rental, condominium, building, commercial, and tax laws must also be complied with when using Airbnb. For condominiums, renting to tourists may constitute a change in zoning that requires approval; for rental apartments, the permissibility of subletting must be verified in particular. Therefore, the publication of a listing does not in any way mean that the rental is legally permissible.
What specific regulations apply to short-term rentals in Vienna?
In Vienna, so-called “home-sharing” is permitted under building codes for up to 90 days per calendar year without a special permit, provided that the owner does not permanently give up their primary residence. This rule does not constitute a general permit for vacation rentals. For tourist rentals exceeding this limit, a special permit valid for a maximum of five years has generally been required outside residential zones since July 2024. Restrictions under lease agreements and condominium laws remain in effect even below the 90-day limit.
Starting in 2027, regulations governing the rental of apartments for tourism purposes in Vienna will be further tightened: First, a registration requirement will go into effect, meaning that short-term rentals through platforms such as Airbnb must be reported to the authorities in advance. Second, the rezoning of apartments into lodging facilities will be drastically restricted. Failure to comply with the registration requirement may result in fines of up to 50,000 euros.
What are a landlord’s tax obligations for short-term rentals?
For tax purposes, this income is generally classified as “rental and leasing income”; the taxable amount is the net income after deducting allowable expenses. Residential rentals and lodging services are generally subject to a 10 percent value-added tax, although the small business exemption may apply in certain cases. In addition, local taxes or tourism fees may apply, along with corresponding record-keeping and reporting requirements.
Is the primary tenant allowed to sublet his or her apartment in Austria?
That depends on the lease agreement and the scope of application of the Tenancy Law Act. Where the law applies in full, a contract cannot prohibit partial subletting without good cause. However, complete subletting or an unreasonably high fee may justify a prohibition and, under the statutory conditions, even termination of the lease. With Airbnb in particular, this means your own lease agreement could be at risk.
What is the difference between a short-term lease and a fixed-term lease?
“Short-term lease” primarily refers to the short duration of use; “fixed-term” means that a specific end date for the contract has been agreed upon. A short-term lease can therefore also be a fixed-term lease. The decisive factor is which legal rules apply: Mandatory requirements regarding minimum duration and the written form cannot be circumvented by using the term “short-term lease.”
Good to know:
- Short-term rentals are legally complex
- There is no uniform legal definition of short-term rentals in Austria
- Even when renting to tourists through online platforms, all requirements under rental, condominium, building, commercial, and tax laws must be complied with.
Our expert
Mag. Torsten Witt is a third-generation attorney practicing in Vienna. His areas of expertise include real estate, tenancy, and inheritance law.
Website: https://www.witt-law.at/
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