Hauptwohnsitz
The Hauptwohnsitz (English: Main domicile) is the residence to which one has a predominantly close relationship. In Germany and Austria, the concept of Hauptwohnsitz has special legal rammifications, primarily involving tax. In Austria the Hauptwohnsitz has an important meaning in the context of financial adjustment between the federation and the local municipalities. On the basis of the census determined number of inhabitants with Hauptwohnsitz, the municipality receives its budget from the federal government. Hauptwonsitze count themsleves for a municipality in two regards: By the direct payment per head, and an increase in premiums after exceeding certain thresholds for the number of inhabitants. This leads to frequent censuses to match the budget of a municipality to its number of inhabitants.
The Hauptwohnsitz in Germany is based upon the address in which one keeps their food. The Hauptwohnsitz is also the place in which one exercises the right to vote on federal and European levels.
|
|
