Hauptwohnsitz

The main residence is set in countries where it is possible to have more than one residence, a special legal role. Main residence of a person is generally the residence in which she is present predominantly. A residence that is not your principal residence is referred to as secondary or secondary residence.

Importance of primary residence in Germany

Under the principal residence ( also unofficially primary residence ) is defined as the place where someone settles to reside there permanently or certain time. But there is this to have any more residences the option next to the main residence.

Principal residence is the residence at which you are staying mostly.

In contrast, there is in the case law on income tax, in particular for two households, (also in § 9 section 1 sentence 3 No. 4, sentence 6 Income Tax Act for commuter tax ) his center of vital interests, short and center of life, with the following definition (wage tax rules 2005, where R 42, Section 1 sets 4-8 LStR 2005). "the center of vital interests is situated in a married employee regularly at the actual place of residence of his family. The apartment can but will only be considered without further testing if they at least six visits of employees in the calendar year. For other workers, the center of vital interests of the city, with which it is the closer personal relationships. The personal relationships expressed particularly in bonds to people, such as parents, fiancee, friends and acquaintances find, but also in club memberships and other activities. Addiction workers this apartment at least twice a month on average, it can be assumed that there is the center of his interests. "

The main home is also the place where one exercises his right to vote at federal and European level and is registered in the electoral list. Since identity cards in Germany are issued to people and have a validity of 10 years, it comes with frequent moves back and back to the problem that the new church the address label can no longer stick. Although the self- loosening of the previous sticker would indeed elements of the crime of forgery, authorities can remove it but to ensure the correctness of the address data.

Minor children share the residence of the custodial parent, it always follow back problems in the allocation of primary residence of estranged adult guardian. According to § 11 BGB this would result in a claim for a double main residence of the children, this is not recognized by most registration offices in Germany.

It is possible in Germany to log in several municipalities secondary residence. Some cities, such as Berlin, may charge a second home tax. For the key assignment of the principal residence is crucial; that's one of the reasons for the introduction of a second home tax.

Importance of primary residence in Austria

In Austria, the main residence of a person is defined as that place of accommodation, which is called the center of vital relationships. The center of vital relationships characterize particular, the following three criteria:

• Length of stay
• Location of employment or place of training
• Residence of family members ( especially children )

After it is permissible to have more than one residence, it is possible that these criteria apply to more than one residence. Unless a person has only one domicile, this also applies as a primary residence, otherwise those resident to register as a principal residence to which the predominant close relationship exists.

In Austria, the main residence has an important meaning in the context of the financial equalization between the federal government and municipalities. Based on the findings in the context of the census number of inhabitants whose main residence is the community receives funds from the federal budget. Primary residences pay off for the community in two ways: on the one hand by the direct payment per head, on the other hand, these bounty increases when certain thresholds of population size is exceeded. This regularly leads to a competition of municipalities for residents, some with direct subsidies for financial settlements prior censuses. However, communities in which citizens report a secondary residence, claiming the indication of the main residence.