Second home tax exemption
Generally exempt from the second home tax are married couples who are not permanently separated and who maintain a secondary residence for professional reasons. The levying of the second home tax on the possession of second homes by married persons constitutes a violation of Art. 6.1 of the Basic Law for the Federal Republic of Germany (GG).
Who should I contact?
The responsibility lies with the municipality, the joint municipality and the city.
Which documents are required?
Documents may be required. Please contact the competent authority.
What are the fees?
There are no fees.
What deadlines do I have to pay attention to?
Deadlines may have to be observed. Please contact the competent authority.