The basis


Legal Framework

Housing in general and especially municipal and subsidised housing depends on a reliable legal framework and on a solid constitutional state.


We have chosen three laws as examples:

Wiener Wohnbauförderungs- und Wohnhaussanierungsgesetz

The Vienna Housing Promotion and Housing Rehabilitation Act (WWFSG 1989) contains provisions to subsidize new residential construction as well as for the renovation of existing residential buildings and apartments. The laws of the respective local governments determine the type and scope of the subsidy (subsidized loans, annuity subsidies, contributions, etc.) and also benefits for the individual (loans for personal means, housing benefit)

Original legal text (German)

Wohnungsgemeinnützigkeitsgesetz

The Limited-Profit Housing Act determines the performance of the Austrian limited-profit housing associations irrespective of the type of organisation.

  • Rents are fixed to cover the appropriate cost of land, construction, administration and financing.
  • Membership fees are reimbursed at nominal value in case of bankruptcy or in the event of the agreement being cancelled.
  • Profits are limited.
  • They have an obligation to build housing.
  • Housing co-operatives can have access to public financing for specific projects; about 90% of their projects are assisted by public means.
  • Income caps for future tenants and owner-occupiers are in place.
  • Some units reserved for public authority referrals (some housing associations).
  • Limited-profit housing associations are exempt from corporation tax (taxation on income).

Original legal text (German)

Mietrechtsgesetz

Austria has a good tenancy law especially in international comparison, in which the rights and obligations of landlords and tenants are regulated. It provides a secure legal framework and regulates the amount of rent in defined areas of housing, which is an important factor in generating affordable housing.

Original legal text (German)