Do you own or use a second home in Brixen im Thale, Kirchberg in Tirol or Westendorf? Here you'll find everything you need to know about regulations, fees, updating your information, and the Brixental Second Home Card.
What is a "Second Home"?
A second home is any building, apartment, or part of a building that is not used as your permanent residence, but instead serves as a place for vacations, weekend getaways, or other temporary stays. Other accommodations equipped for overnight stays may also qualify.
A property may only be used as a second home in Tyrol if its use complies with the applicable regional planning regulations and has been officially approved. Whether a property qualifies depends on the legal status assigned to the individual residence.
A second home is not limited to traditional houses or apartments. Other properties suitable for overnight stays - such as converted barns, alpine huts, mountain cabins, or similar buildings - may also qualify, provided they are used only temporarily, for example during vacations or weekends.
Overnight stays in second homes are generally subject to local fees.
For second homes in Brixental Valley, two different charges may apply: the Second Home Flat Fee under the Tyrolean Accommodation Tax Act, administered by the 'Tourismusverband Kitzbüheler Alpen - Brixental', and the Municipal Second Home Fee, which is determined by the respective municipality of Brixen im Thale, Kirchberg in Tirol, or Westendorf.
To ensure that your invoices, important information, and your Brixental Card are issued correctly, please let us know about any changes as soon as possible.
Please notify us if any of the following applies:
• New contact information
• New billing address
• Sale or surrender of your second home
• Changes to the living area (square footage)
• Property is now used as your primary residence
• Changes in ownership or occupancy
• Property temporarily unavailable due to renovation, damage, or similar circumstances
• You would like to switch to SEPA direct debit payments
Here you'll find answers to the most common questions about second homes in Brixental Valley, second-home fees, updating your information, and more.
A second home includes any house, apartment, or part of a building that is not used as a person's primary residence. Instead, it is mainly used for vacations, weekends, or other temporary stays.
Yes. Your second home must be registered with both the local municipality and the tourism office. According to the official guidelines, registration should be completed in the following order: first with the municipality, then with the tourism office.
If your property is now being used as your primary residence, please notify the tourism office and provide a current proof of residence or other appropriate documentation so your records can be reviewed.
Important:
Official registration alone is not sufficient. What matters is where your actual center of life is located. Authorities consider where you primarily live and maintain your personal, family, and social ties. A registered address is only one factor and is not the sole basis for determining your primary residence.
If you wish to apply for an exemption from the Second Home Flat Fee, supporting documents must generally be submitted within 14 days. These documents should demonstrate that your professional, economic, or personal center of life is located at the property.
The following documents may be accepted as supporting evidence:
• Vehicle registration in Austria
• Austrian tax assessment
• Austrian health insurance card (e-card)
• Deregistration of your previous primary residence
• Confirmation of school attendance for school-age children
• Austrian pension account records
No. Registering a primary residence is an important indicator, but it does not automatically establish that a property is your actual primary residence. The deciding factor is whether your center of life is genuinely located at that address.
If you have any questions, please contact the responsible local municipality.
The annual Second Home Flat Fee is calculated by multiplying the applicable local accommodation tax (€3.50) by a factor based on the size of the living area (120, 240 or 360). The multiplier is determined by the Government of Tyrol as follows:
• Up to 30 m² → Multiplier 120
• 30.01–100 m² → Multiplier 240
• Over 100 m² → Multiplier 360
Absolutely! You can conveniently pay the annual fee by SEPA Direct Debit. The authorization form is available on this page under "Downloads."
The annual payment is automatically collected each year on the legal due date of November 10.
Since 2020, owners of second homes may be required to pay two separate charges:
• the Municipal Second Home Fee, collected by the local municipality (usually due in spring), and
• the Second Home Flat Fee, administered by the Brixental Tourism Association.
These are two different fees collected by different authorities.
If you have questions about the Municipal Second Home Fee, please contact the municipality responsible for your property in Brixen im Thale, Kirchberg in Tirol, or Westendorf.
If the stated living area is incorrect, please submit a written objection together with an official floor plan approved by your local municipality showing the correct living area.
You can obtain the required floor plan from your local municipal building department. Once we receive all necessary documents, we will review the information and adjust your invoice if needed.
If your second home was sold or permanently given up during the current year, the annual fee may be adjusted on a pro-rated basis. Supporting documentation is required.
Please provide the following, depending on your situation:
• Property deregistration: Confirmation of deregistration issued by the municipality
• Property sale: Copy of the purchase agreement
The pro-rated calculation is based on the official deregistration date confirmed by the municipality. Once we receive the required documents, we will review your account and update the invoice if necessary.
