Second home tax
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Durch die Zweitwohnungsteuer wird das Bewohnen einer weiteren Wohnung (Zweitwohnung) in Hamburg besteuert.
If you live in another apartment (second home) in Hamburg, this will be taxed with the second home tax. It doesn't matter whether your first place of residence (main residence) is inside or outside of Hamburg.
You are obliged to submit the second home tax return if you use the apartment as a second home. The second home tax is 8 percent of the net cold rent. If you are the owner of the second home and use it yourself or let it to relatives or your own employees, the comparable net cold rent is determined using the current Hamburg rent index.
The deadline for submitting the declaration is May 31 of the current calendar year. Unless you register with a secondary residence in Hamburg on May 1st or later in the year. In these cases, you must submit the tax return by the end of the following month.
Unlike some other communities, there is no tax benefit or exemption for students.
For second homes that you live in primarily for professional reasons, you do not have to pay second home tax if you are married or in a civil partnership and your common main residence is outside of Hamburg. This does not apply if you are permanently separated from your partner.
You must inform the tax office for transaction taxes and real estate in Hamburg immediately of the point at which the assessment of your apartment as a second home ends (see below for required documents). Registering your secondary residence with the registration office alone is not sufficient to end your secondary residence tax liability
  • Declaration forms (see links) or request from the tax office for transaction taxes and real estate
  • When the tax liability ends, you must enclose a corresponding proof of surrender with your report, which shows the actual time at which the tenancy ended (e.g. in the form of your landlord’s confirmation of termination, acceptance/takeover protocol of the return of the apartment, etc.). In the case of residential property, proof of rental, transfer or sale must be enclosed. In the case of your re-registration (secondary residence to the main residence / sole residence), the corresponding registration certificate must be submitted.

Preconditions

  • Place of residence in Hamburg that is not your primary residence

Hints

In Hamburg, the tax office for transaction taxes and real estate is responsible for setting the second home tax. If there is a second home in Hamburg, anyone who is or should be registered with a second home there must submit a declaration on the second home tax to the tax office for transaction taxes and real estate in Hamburg.
Registration as a secondary residence leads to a tax obligation. As part of the processing, the tax office for transaction taxes and real estate in Hamburg checks whether and, if so, to what extent there is a second home tax liability.
Every person who uses the apartment as a secondary residence is obliged to submit the declaration. In the case of tenancies, this is not the owner (landlord), but the tenant.
The processing takes place in the order of receipt by the tax office.

Related Links

  • SEPA mandate VuG
  • Form and explanations for tax on second homes
  • After submitting a second home tax return, you will receive a notification from the tax office for transaction taxes and real estate. This results in the amount you have to pay.

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