Second home tax

Municipalities, offices or cities can levy a second home tax for their territory for second or secondary homes.

The second home tax is a local expense tax. It can be levied by the municipalities in accordance with municipal statutory law for the possession of another apartment (second or secondary residence for personal living needs). The cities and municipalities in Schleswig-Holstein can decide on their own responsibility and on their own legal and fiscal responsibility 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 in question and have registered it as an secondary residence. Whether the apartment is rented or inhabited by the owner himself does not matter, nor does the question of whether the main apartment is located in the same place.

The basis of assessment is usually the annual rental expense, in the case of condominiums the local comparative rent (rent index). Due to municipal autonomy, there are no uniform regulations.

Married people who are not permanently separated and who maintain an adjoining residence for professional reasons are generally exempt from second home tax.

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