Paying second home tax

Municipalities in Hesse decide independently on the collection of the second home tax. Registration is required for this.

The cities and municipalities in Hesse can decide under their own jurisdiction and legal and municipal financial responsibility whether and to what extent they wish to levy second home tax. There is no obligation to levy the second home tax. The tax is levied on the possession of an additional dwelling (second or secondary residence) in addition to a main residence.

As a rule, this applies to all persons who have a second home in addition to their main home in the same municipality or in another municipality. The second residence tax is levied in the municipality of the second residence. Whether the apartment is rented or occupied by the owner does not matter, nor does the question of whether the main residence is in the same place.

Exceptions:The second home tax statutes may allow exemptions, for example for all married persons who are not permanently separated, who use the second home predominantly for professional reasons or for homes in retirement, old people's and nursing homes.

Note: You are obliged to register your secondary residence with the competent authority.
The registration at the registration office also counts as a tax registration.

You can find out from the municipal or local authority responsible for your second or secondary residence whether and to what extent or under what conditions you can expect to be liable for payment.

You may also receive the declarations for the second home tax there

You have a second home in addition to your main home

The basis of assessment is usually the annual rental expense, in the case of owner-occupied apartments the local comparative rent (rent index). Due to municipal autonomy, no uniform regulations apply.