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

Municipalities, offices or cities may levy a second home tax on their area for second or secondary dwellings.

The second home tax is a local expense tax. It may be levied by the municipalities in accordance with municipal statutes for the holding of another dwelling (second or secondary dwelling for personal living needs). The towns and municipalities in Schleswig-Holstein can decide, under their own responsibility and on their own responsibility, as well as their own responsibility for legal and municipal finance, whether and to what extent they want to levy second-home tax. There is no obligation to levy the second home tax.

As a rule, this applies to all persons who have moved into an apartment in the place concerned and 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.

The basis for assessment is usually the annual rental expenses, in the case of condominiums the local comparative rent (rental mirror). Due to the autonomy of the municipal authorities, no uniform rules apply.

Generally exempt from second-home tax are non-separated married couples who, for professional reasons, maintain a secondary dwelling.

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