are located in Salzburg and 894 in Tyrol. Vienna has just over 200 four and five-star hotels and boasts 26 luxury hotels, including the new Man- darin Oriental. Tere are around 4,450 three-star hotels, 3,154 one and two-star hotels, 12,000 commercial holiday dwellings, and 44,264 private accommodations. Tourism contributes around 4.4 per cent to the
GDP directly and employs around 220,000 people. Total tourism expenditure (domestic and in-
265
With key monopoly licences due to expire in 2027 and long-awaited reform finally gathering pace, Austria finds itself at a pivotal moment. The government's
proposed gambling framework promises to open the online market while introducing tougher player safeguards and a more independent regulatory structure.