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In October 2022, the Secondary Residence and Vacancy Tax Act (StZWAG) of the Austrian province of Styria (Steiermark) came into force. It allows Styrian municipalities to levy a tax on secondary residences based on a resolution of the municipal council. f an apartment is only used for tourism purposes and not as a secondary residence, for example, the burden of proof shifts to the owner. This should help to curb the emergence of more and more second homes, which are considered unsustainable for the development of communities…