The substantial amount of building land reserves all over Austria and the consequential challenges for the communities are widely discussed topics of spatial planning. Therefore, the Master Thesis under consideration will provide an analysis of the topic. Those reserves have considerable impact, which burdens the public funds, especially the communities. Hence, the aim of this thesis is to analyse the decisions made in the past and to describe their consequences. The analysis will focus on the fiscal impact. As the majority of the reserves are residential land reserves, they are the object of research. The geographical focus should be on Lower Austria. Therefore, a Fiscal Impact Analysis of one selected Lower Austrian community will be used to draw conclusions for Lower Austria in general. The data included in the Fiscal Impact Analysis will contain information gathered by means of GIS-analysis, surveys and a secondary data analysis. Finally, the Master Thesis will provide an analysis of the fiscal impact of residential land reserves in Lower Austria, which should illustrate the current situation for relevant authorities.