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.