Paying second-home tax
Service description
The towns and local authorities in Hesse may decide, under their own jurisdiction and on their own legal and financial responsibility, whether and to what extent they wish to levy a second-home tax. There is no obligation to levy the second-home tax. The tax is levied on the ownership of an additional property (second or secondary home) in addition to a main residence.
As a rule, this applies to all persons who own an additional property in the same municipality or in another municipality in addition to their main residence. The second home tax is levied in the municipality where the second home is situated. It makes no difference whether the property is rented or occupied by the owner themselves, nor does it matter whether the main residence is in the same location.
Exceptions: The by-law on second homes may provide for exemptions, for example for all married couples who do not live permanently apart and who use the secondary residence primarily for work-related reasons, or for flats in retirement homes, residential care homes and nursing homes.
Please note: You are required to register your second home with the relevant authority.
Registering with the registration office also counts as filing a tax return.Prerequisites
As well as your main home, you also have a second home
What fees are incurred?
The basis for assessment is usually the annual rent; in the case of owner-occupied flats, it is the local comparative rent (rent index). Due to local authority autonomy, there are no standardised regulations.
Legal basis