General information
Both employees and employers must pay a contribution to the residential building subsidy of 0.5 % of the legally specified assessment basis.
Requirements
No information available.
Deadlines
No information available.
Completion period
No information available.
Competent authority
Amt der Oö. Landesregierung
[Office of the State Government of Upper Austria]
Direktion Finanzen
[Directorate for Finances]
Landesabgabenstelle
[State Levies Office]
Landhausplatz 1
4021 Linz
Phone (+43 732) 77 20- 113 01
Fax (+43 732) 77 20- 21 50 19
Email finD.post@ooe.gv.at
Procedure
The contributions to be paid by the employee shall be retained from their remuneration. The employer will be liable for the retention of such contributions. Insofar as contributions to a statutory health or pension insurance are to be made for the employees who are liable for making the contribution, the residential building subsidy shall be collected jointly with the amounts for the health or pension insurance by the authority responsible for collecting the statutory health insurance contributions.
Authentication and signature
No information available.
Required documents
No information available.
Art und Format der Nachweise
No information available.
Costs and fees
No information available.
Further information
No information available.
Means of redress or appeal
No information available.
Legal bases
Laws and ordinances can be found in the Legal Information System (RIS).
- Bundesgesetz (FAG) .
- Bundesgesetz über die Einhebung eines Wohnbauförderungsbeitrages .
- Oö. Wohnbauförderungsbeitragsgesetz .
Assistance and problem-solving services
EAP - Point of Single Contact Upper Austria
eap@ooe.gv.at
Link to form
No form required.
Information on data protection
Further information
Responsible for the content: Direktion Finanzen
Last update: 04.03.2021
Feedback
