Erklärung zur Zweitwohnungssteuer abgeben

Municipalities, authorities or cities can levy a second home tax for second or secondary residences in their area.

The second home tax is a local tax on expenses. It can be levied by the municipalities in accordance with municipal statute law for the possession of an additional dwelling (second or secondary residence for personal living requirements). The towns and municipalities in Schleswig-Holstein can decide under their own jurisdiction and legal and municipal financial responsibility whether and to what extent they wish to levy a second residence tax. There is no obligation to levy the second home tax.

As a rule, this applies to all persons who have moved into a dwelling in the town in question and have registered it as a secondary residence. Whether the apartment is rented or occupied by the owner themselves is irrelevant, as is the question of whether the main residence is in the same place.

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.

Married persons who are not permanently separated and who maintain a secondary residence for professional reasons are generally exempt from the secondary residence tax.

To the municipal, local or city administration (Bürgerbüro, formerly: Einwohnermeldeamt) in whose district your secondary residence is located.