Second home tax

Service Description

The cities and municipalities in Thuringia can decide on their own authority and legal as well as municipal financial policy responsibility whether and to what extent they want to levy second home tax. There is no obligation to levy the tax on second homes. The tax is levied on the occupancy of an additional dwelling (second or secondary dwelling) in addition to a main dwelling.

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 himself is irrelevant, as is the question of whether the main apartment is located in the same place.

The basis for assessment is usually the annual rental expenditure, or in the case of owner-occupied apartments, the local comparative rent (rent index). Due to municipal autonomy, no uniform regulations apply.

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

special notes for kreisfreie Stadt Erfurt

The Secondary Residence Tax Statute (ZwStSErf) was last amended by the 1st Amendment Statute Resolution No. 1536/09 of 28.10.2009 and is available under "City Hall - City Law". The tax on secondary residences is levied as of 01.08.2003. Anyone who is registered with a secondary residence in the area of the state capital Erfurt is eligible for the secondary residence tax as the owner of a secondary residence. According to § 2 ZwStSErf, owners of secondary residences, even if they are registered with their main residence in Erfurt, are subject to the secondary residence tax and are obligated to submit the declaration for the secondary residence tax according to § 9 ZwStSErf. The tax rate is 16% of the annual net cold rent.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

Competent Authority

Landeshauptstadt Erfurt, Stadtverwaltung - Örtliche Verbrauch- und Aufwandsteuern/Ermittlungsdienst

Visiting address
Stauffenbergallee 18
99085 Erfurt

Address
99111 Erfurt
Telephone
0361 655-2581
Fax
0361 655-2549
Opening times
Tuesday 09:00 - 12:00 and 13:00 - 18:00 Friday 09:00 - 12:00
Transport connection
9

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Forms

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