Pay second home tax Unfortunately this specification of service has not yet been completely translated.

The towns and municipalities in Hesse can decide, with their own responsibility and legal and municipal financial responsibility, whether and to what extent they want to levy second home tax. There is no obligation to levy the second home tax. The residence of another apartment (second or ancillary apartment) next to a main apartment is taxed. As a rule, this applies to all persons who have moved into an apartment in the place concerned and who have registered it as an ancillary dwelling. Whether the apartment is rented or occupied by the owner himself does not matter, nor does it matter whether the main apartment is located in the same place. Exceptions: In general, married couples who have an ancillary residence for professional reasons are not permanently exempt from the second home tax. Note: You are obliged to register your second home with the competent authority. Second home / additional apartment register (Service description in the Hessen-Finder) The registration at the reporting office is also considered to be a tax declaration.

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Preconditions
In addition to your main apartment, you also have a second apartment