Register secondary residence

Service Description

If you have and live in several apartments in Germany, one apartment is your main apartment, all other apartments are secondary apartments. It is regulated by law that the main residence is the predominantly used residence. In cases of doubt, the predominantly used dwelling is where the main focus of living relations is located.

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 in the area of the state capital Erfurt with a secondary residence is eligible for the collection of 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

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

1, 5


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