Zweitwohnungssteuer bezahlen

The towns and municipalities in Mecklenburg-Vorpommern can decide under their own jurisdiction and legal and municipal financial responsibility whether and to what extent they wish to levy a second home tax. There is no legal obligation to levy a tax on second homes. The 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 respective city or municipality 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.

The basis of assessment is usually the annual rental expense, or the local comparative rent in the case of owner-occupied apartments. Due to municipal autonomy, no uniform regulations apply. The details can be found in the secondary residence tax statutes of the respective city or municipality.

Exceptions:
Second homes that exclude the possibility of personal use and are held as an investment are not subject to the second home tax.
Generally exempt from the second home tax are married couples who are not permanently separated and who maintain a second home that is primarily used for professional reasons.

The amount of the second home tax is determined by the municipalities in the local second home tax statutes and varies from municipality to municipality.

The city or municipality/office must be notified of the occupation of a secondary residence or its abandonment. The owner of the secondary residence is obliged to provide the city or municipality/office with all the necessary information to determine the rental expense. Details are regulated by the respective secondary residence tax statutes, which also specify a certain period for the notification (this is often one week).

see process flow

You can find out from the registration authority responsible for your second or secondary residence whether and to what extent or under what conditions you can expect to be subject to corresponding payment obligations.