Oö. Landesdienst [State Service of Upper Austria] / Oö. Gemeindedienst [Municipal Service of Upper Austria] – Residential Building Subsidy

General information

Both employees and employers must pay a contribution to the residential building subsidy of 0.5 % of the legally specified assessment basis.


No information available.


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]
[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


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).

Assistance and problem-solving services

EAP - Point of Single Contact Upper Austria

Link to form

No form required.

Information on data protection

Further information

Responsible for the content: Direktion Finanzen
Last update: 04.03.2021

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