Submit declaration for second home tax

Due to municipal decision-making powers, no uniform regulations apply; these can be found in the respective municipal second home tax statutes.

Exemptions from the tax liability may apply in the following cases, for example:

• Persons up to the age of 18 who have a secondary residence for the purpose of school or vocational training.
• Married persons or persons in a registered civil partnership (LPartG) who do not live permanently separated from their family or partner, whose main residence is in another municipality and who have a secondary residence in the municipality for professional reasons and spend most of their time in the area of the municipality
• A secondary residence does not exist if the owner uses it exclusively as an investment (rental).
• There is no taxable secondary residence if apartments are made available by independent welfare organizations (e.g. retirement homes) for therapeutic reasons, either for a fee or free of charge. The same applies to dwellings provided by public and independent youth welfare organizations for educational purposes.

You must contact your municipal, local authority or city administration. They will tell you whether and to what extent or under what conditions you can expect to be liable to pay.

They will also provide you with the declarations for the second home tax and information on the required documents.

You have a second home in addition to your main home.

Due to the local authority's decision-making powers, there are no uniform regulations on the amount of the second home tax; these can be found in the respective local authority second home tax statutes. As a rule, the amount of second home tax to be paid is based on the annual net cold rent (rent excluding heating and ancillary costs). For example, 10 % of this is levied as second home tax.

Many statutes also contain the following exemplary regulation:

If you own the apartment or if it is given to you free of charge or below the local rent, the local rent according to the local rent index is applied instead.

As a rule, notification must be submitted to the municipal, association municipality or city administration within one month of the first use of a dwelling as a second home.

The second home tax is a local expense tax in accordance with Article 105 (2a) of the Basic Law, for which the Rhineland-Palatinate state legislature has legislative authority. With Section 5 (2) of the Local Rates Act (KAG), it has transferred its legislative authority for local expenditure taxes to the cities and municipalities.

The second home tax is levied in accordance with:

• § Section 24 of the Municipal Code (GemO)
• § Section 5 (2) of the Municipal Tax Act (KAG)
  

  Remark: - in conjunction with the respective municipal statutes on the levying of the second home tax.

19.12.2019