Zweitwohnungsteuer bezahlen
Hessen
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99102017002000, 99102017002000
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Typ 5
Inhalt
Begriffe im Kontext
- Kauf und Verkauf von Immobilien, einschließlich aller Bedingungen und Pflichten im Zusammenhang mit der Besteuerung, dem Eigentum oder der Nutzung von Immobilien (auch als Zweitwohnsitz)
Fachlich freigegeben am
Fachlich freigegeben durch
The cities and municipalities in Hesse can decide under their own jurisdiction and legal and municipal financial responsibility whether and to what extent they wish to levy second home tax. There is no obligation to levy the second home tax. Tax is levied on the possession of an additional dwelling (second or secondary residence) in addition to a main residence.
As a rule, this applies to all persons who have moved into an apartment in the town in question and have registered it as a secondary residence. Whether the apartment is rented or occupied by the owner does not matter, nor does the question of whether the main residence is in the same place.
Exceptions:
Married people who are not permanently separated and who maintain a secondary residence for professional reasons are generally exempt from the secondary residence tax.
Note: You are obliged to register your secondary residence with the competent authority.
The registration at the registration office also counts as a tax registration.
The basis of assessment is usually the annual rental expense, in the case of owner-occupied apartments the local comparative rent (rent index). Due to municipal autonomy, no uniform regulations apply.
You can find out from the municipal or local authority responsible for your second or secondary residence whether and to what extent or under what conditions you can expect to be liable for payment.
You may also receive the declarations for the second home tax there