In Austria, there are strict rules on how each property can be used. In most cases, when there is permission to rent out the property touristic ally there are rental obligations you must follow in order to rent. These are:

• You must rate out your ski property over a 20 year period.
• You need to make a profit on the property.
• You must charge a tourism tax for all guests
• You will need to register your ski property with the local authorities

Failing to comply with the rental obligation, you may be liable to fines or other penalties.In return, you can reclaim the 20% VAT on the purchase price.