Second home tax

The cities and municipalities in Rhineland-Palatinate decide, under their own responsibility and on their own responsibility, whether and to what extent they make use of the possibility of levying a second home tax. The holding of another apartment (second or secondary) next to a main dwelling is taxed. (If a resident has several domestic dwellings, one of these dwellings is the main dwelling. Adjoining apartment is any additional apartment. It is regulated by law that the main apartment is the predominantly used apartment. In cases of doubt, the predominantly used dwelling is where the focus of the living conditions of the resident is.)

Preconditions
In addition to your main apartment, you also have a second home.
The second home tax is a local expense tax in accordance with Article 105(2) of the Basic Law, for which the Rhineland-Palatinate state legislature has legislative jurisdiction. In Section 5 (2) of the Municipal Tax Act (CISA), it has transferred its legislative authority for local expenditure taxes to the towns and municipalities. The second home tax is collected according to:

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Due to the municipal decision-making power, no uniform rules apply, these can be found in the respective municipal second home tax rates. Exemptions from tax liability may exist, for example, in the following cases: Persons up to the age of 18 who hold a secondary dwelling for the purpose of education or vocational training. Married persons or persons in a registered civil partnership (LPartG) who do not live permanently separately from their family or their partner, whose main residence is in another municipality and who, for professional reasons, have a secondary dwelling in the municipality and are mainly in the territory of the municipality A second home is not available if the owner uses it exclusively as an investment (rental). There is no taxable second home if apartments are provided for a fee or free of charge by independent providers of welfare care (e.B. old people's homes) for therapeutic reasons. The same applies to housing for public and free youth welfare agencies for educational purposes.

Responsible for the content
Mdi

Last update or date of publication
19.12.2019