In German-speaking countries, Hauptwohnsitz (English: Main domicile) denotes the primary place of residence. In Germany and Austria, the concept of Hauptwohnsitz has special legal ramifications, primarily involving tax.
In Austria the Hauptwohnsitz[1] has an important meaning in the context of financial adjustment between the federation and the local municipalities. On the basis of the census determined number of inhabitants with Hauptwohnsitz, the municipality receives its budget from the federal government. Hauptwohnsitze count themselves for a municipality in two regards: By the direct payment per head, and an increase in premiums after exceeding certain thresholds for the number of inhabitants. This leads to frequent censuses to match the budget of a municipality to its number of inhabitants. In fact, many municipalities are negatively affected by this system. The city of Graz, Austria's second largest city, counts about 260,000 registered Hauptwohnsitze, however, almost 300,000 people do have their main residence there, as there are many students still having their Hauptwohnsitz registered in their hometowns. Since those are not taken into account concerning fiscal distribution, Graz faces serious economic problems. Currently there are campaigns trying to motivate students having their Hauptwohnsitz registered there.
The Hauptwohnsitz in Germany is based on the main center of ones' interest (Lebensmittelpunkt).[2] The Hauptwohnsitz is also the place in which one exercises the right to vote, and where the municipal administration issues a citizen's ID card and passport. The income tax revenue is split between the federal government, the Land government and the municipality where the respective taxpayer has their Hauptwohnsitz. Apart from the Hauptwohnsitz a person can establish multiple secondary places of residence (Nebenwohnsitze, sg. Nebenwohnsitz) where they are also registered as residents but do not have a right to vote. A number of German municipalities impose a secondary-residence tax (Zweitwohnungssteuer) on persons having such a secondary residence, the rationale for that being that they have to provide services to these persons but do not share in their income tax.
On the other hand, the cost of a secondary residence (including the secondary-residence tax) for employment purposes is tax decuctible.[3]
^help.gv.at - Hauptwohnsitz (German language), accessed 10 August 2009. 2009-02-12 at the Wayback Machine
^Melderechtsrahmengesetz 2011-03-14 at the Wayback Machine (German language), § 12 (2)
^Schmidt, Theresa (2022-02-24). "Zweitwohnungssteuer und doppelte Haushaltsführung | Steuern | Haufe". Haufe.de News und Fachwissen (in German). Retrieved 31 March 2023.
January 01, 1970
hauptwohnsitz, german, speaking, countries, english, main, domicile, denotes, primary, place, residence, germany, austria, concept, special, legal, ramifications, primarily, involving, austria, important, meaning, context, financial, adjustment, between, feder. In German speaking countries Hauptwohnsitz English Main domicile denotes the primary place of residence In Germany and Austria the concept of Hauptwohnsitz has special legal ramifications primarily involving tax In Austria the Hauptwohnsitz 1 has an important meaning in the context of financial adjustment between the federation and the local municipalities On the basis of the census determined number of inhabitants with Hauptwohnsitz the municipality receives its budget from the federal government Hauptwohnsitze count themselves for a municipality in two regards By the direct payment per head and an increase in premiums after exceeding certain thresholds for the number of inhabitants This leads to frequent censuses to match the budget of a municipality to its number of inhabitants In fact many municipalities are negatively affected by this system The city of Graz Austria s second largest city counts about 260 000 registered Hauptwohnsitze however almost 300 000 people do have their main residence there as there are many students still having their Hauptwohnsitz registered in their hometowns Since those are not taken into account concerning fiscal distribution Graz faces serious economic problems Currently there are campaigns trying to motivate students having their Hauptwohnsitz registered there The Hauptwohnsitz in Germany is based on the main center of ones interest Lebensmittelpunkt 2 The Hauptwohnsitz is also the place in which one exercises the right to vote and where the municipal administration issues a citizen s ID card and passport The income tax revenue is split between the federal government the Land government and the municipality where the respective taxpayer has their Hauptwohnsitz Apart from the Hauptwohnsitz a person can establish multiple secondary places of residence Nebenwohnsitze sg Nebenwohnsitz where they are also registered as residents but do not have a right to vote A number of German municipalities impose a secondary residence tax Zweitwohnungssteuer on persons having such a secondary residence the rationale for that being that they have to provide services to these persons but do not share in their income tax On the other hand the cost of a secondary residence including the secondary residence tax for employment purposes is tax decuctible 3 See also editDomicile law tax residence legal residenceReferences edit help gv at Hauptwohnsitz German language accessed 10 August 2009 Archived 2009 02 12 at the Wayback Machine Melderechtsrahmengesetz Archived 2011 03 14 at the Wayback Machine German language 12 2 Schmidt Theresa 2022 02 24 Zweitwohnungssteuer und doppelte Haushaltsfuhrung Steuern Haufe Haufe de News und Fachwissen in German Retrieved 31 March 2023 Retrieved from https en wikipedia org w index php title Hauptwohnsitz amp oldid 1181799663, wikipedia, wiki, book, books, library,
