Paying second home tax
Full text
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 second home tax. 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 a flat in the respective city or municipality and have registered it as a secondary residence. Whether the flat 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 in the case of owner-occupied flats, the local comparative rent. Due to the autonomy of the municipalities, no standardised 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 predominantly used for professional reasons.Basis for action(s)
Costs (fees, expenses, etc.)
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.
Procedure
The city or municipality/office must be notified if a second home is held or given up. The owner of the second home is obliged to provide the city or municipality/office with all the information required to determine the rental costs. Further details are regulated by the respective second home tax statutes, which also stipulate a specific deadline (often one week) for the notification.
Author
Forwarding service: Deep link to the original portal- Paying second home tax
Display of performance in the source portal
- Paying second home tax
Responsible office
You can find out from the registration office 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.