The cities and municipalities in Mecklenburg-Western Pomerania can decide on their own authority and legal as well as municipal financial policy responsibility whether and to what extent they want to levy a second home tax. There is no legal obligation to levy a tax on secondary residences. The tax is levied on the occupancy of an additional dwelling (second or secondary dwelling) in addition to a main dwelling. As a rule, this applies to all persons who have moved into an apartment in the respective city or municipality and have registered it as a secondary residence. Whether the apartment is rented or occupied by the owner himself is irrelevant, as is the question of whether the main apartment is located in the same place. The basis for assessment is usually the annual rental expense, or in the case of owner-occupied apartments, the comparable rent customary in the locality. Due to the autonomy of the municipalities, no uniform regulations apply. The details can be found in the secondary residence tax statutes of the respective city or municipality. Exceptions: Secondary residences that cannot be used by the owner and are held as a capital investment are not subject to the tax on secondary residences. Generally exempt from the secondary residence tax are married persons who do not live permanently separated and who maintain a predominantly used additional residence for professional reasons.