Exemption from the second home tax

Prerequisites

• You are exempt if the sum of your positive income in the year before last did not exceed the exemption limit of 29,000 euros.
• The exemption limit can be increased to up to 37,000 euros for spouses or partners who are not permanently separated: If one person has less income than 8,000 euros, the difference is added to the exemption limit of 29,000 euros.
• If you only exceed the exemption limit by a small amount, the tax is reduced to a third of this amount.
• If the income in the current tax year is likely to be lower, this year's income is used as a basis.

Calculation of the total positive income:

• Gross income from employment (minus income-related expenses) plus
• Income from self-employment plus
• Income from commercial enterprises plus
• Income from capital assets plus
• Income from letting and leasing plus
• Income from agriculture and forestry plus
• other income such as wage replacement benefits or pension

Tax allowances, losses from other types of income or special expenses such as insurance or extraordinary expenses may not be deducted.

Required documents

You can apply for exemption by post or e-mail. Use the "Application for exemption" form for the year for which you wish to be exempted. Enclose documents with your application that enable us to conclusively verify your annual income, for example

• Income tax assessment notice
• Income tax statement from your employer
• Payslip
• Pension certificate
• BAföG certificate
• Annual interest certificate from your bank

Legal basis

Second Home Tax Statutes of the City of Munich

Municipal Tax Act, Article 3, Paragraph 3, Sentences 2 to 8

Income Tax Act, paragraph 2, sections 1, 2 and 5a