Second home tax
Source: BUS Rheinland-PfalzThe cities and municipalities in Rhineland-Palatinate are responsible for deciding whether and to what extent they make use of the option to levy a second residence tax. The tax is levied on the possession of an additional dwelling (second or secondary residence) in addition to a main residence.
(If a resident has several dwellings in Germany, one of these dwellings is the main residence. A secondary residence is any other dwelling. The law stipulates that the main residence is the dwelling primarily used. In cases of doubt, the predominantly used dwelling is the place where the main focus of the resident's life is located).
Since 01.06.2012, a second home tax has been levied for a second home in the city of Koblenz. The basis for calculation is the annual net cold rent or the annual local rent (basic net rent) according to the current rent index of the city of Koblenz. Whether the basic net rent is applied depends on whether the apartment is owned by you or whether it is provided to you free of charge or below the indicator of the customary local rent. The higher value from the comparison of the annual net cold rent and the annual basic net rent is used as the assessment basis for the second home tax. A second home tax of 10% of the assessment basis is levied.
The second home tax is an annual tax and is due on 01.07. for the respective calendar year. In the case of assessment for past periods or assessment after the due date, the tax liability for past periods is due within one month of notification of the assessment notice. Other methods of payment are only permitted via a corresponding deferral application with comprehensive evidence.