(12) Legal justification for use of the dwelling:
[] Building proprietor's own use
[] Freehold dwelling (owner used)
[] Co-operative dwelling
Apartment:
[] With main rent according to Rent Act
[] By other legal requirements
[] By free agreement
[] Company / army/ etc. housing
[] Other legal justification
(12) Personal use of the house owners:
a) Dwelling in one- and two-family houses, as well as farmhouses, in which the house owner or his/her household personnel reside.
b) Dwelling of the house owner within an apartment house--also in the case when it is treated statement-wise as a rent dwelling.
Owner's dwelling:
Dwelling ownership means joint ownership of the property, connected with the exclusive usufruct of a residence. "Owner's dwelling" should only be marked when a contract exists (i.e. with a dwelling cooperative or residential building union) according to the Dwelling ownership law of 1975 (earlier: Dwelling ownership law 1948)--regardless if it is already noted in the land register or not; also the qualification for such a dwelling ownership contract are made under it.
Please do not confuse Owner's dwelling with house ownership.
Union dwelling:
With union dwellings, the residence owner is a member of that union, which owns the building and charges a utilization fee from the union.
Apartment:
Apartments are leased:
a) With primary rent interest on the main rent [Hauptmietzins] according to the Renter's law. All apartments built before 1917 are subject to the Renter's law. Characteristic for the establishment of the rent interest is that the yearly primary rent interest totals one Schilling for every crone of the year rent rate for 1914. The rent rate can however be temporarily raised due to necessary repairs on the house (§ 7 Renter's Law).
b) According to other legal regulations. Especially those apartments that were built in the years 1917-1954 are counted [in this category]; through the interest stop law [Zinsstopgesetz] 1954 the rent rates of these dwellings were frozen as well. Likewise come those dwellings under it [this category], which are subject to the communal dwellings use law [Wohnungsgemeinützigkeitsgesetz] or the Residential building-reconstruction law.
c) According independent agreement. Independent agreement of the rent rate occurs most often in two cases:
The dwelling was built after 1954 without public funding by a non-public welfare builder;
The dwelling was built up until 1954, but from the year 1968 was newly rented with a raised rate
For dwellings that were created through the division of large dwellings, an independent agreement was also possible before 1968.
Work or civil servant housing [Naturalwohnung]
A company apartment is an additional benefit of payment [Nebenleistung zur Entlohnung], whereas with the use is part of payment (often in agriculture) [Naturalwohnung].
Other legal argument:
Included here [are] for example dwelling related expenditures [Ausgedingewohnungen]