Second home tax
If you or members of your family use additional properties in Munich in addition to your main residence, you will be required to pay tax on second homes.
Description
Owning a second flat in addition to one’s main residence goes beyond general living requirements and is therefore taxed as a so-called ‘special expense’. The revenue from the second-home tax is channelled into municipal services and infrastructure that benefit all citizens.
Requirements
A second home is defined as any property held, in addition to the main residence, for the owner’s own use or for the use of family members. If you have a second home within the Munich city limits, you are liable for tax in Munich – regardless of where your main residence is located or whether you have registered the second home as a secondary residence.
The following are not considered second homes:
- Properties provided by public or charitable organisations for therapeutic or educational purposes
- Properties provided by retirement homes, care homes or other facilities for people in need of care
- Homes maintained by married couples who do not live permanently apart, for professional reasons, in addition to a main residence located outside Munich
- Homes located in the same building as the main residence
No tax is levied on:
- Premises not used for personal living purposes, such as commercial premises or flats let as capital investments
- Accommodation for soldiers and police officers stationed in barracks
- Rest rooms used as part of on-call duty
Required documents
If you have registered a secondary residence in Munich, we will normally send you the ‘Secondary Residence Tax Return’ form. You must complete the tax return in full and return it to the City Treasury.
If you have not registered your second home as a secondary residence, or if you have not received a form within six months, you must submit the tax return on your own initiative. Please use the ‘Second Home Tax Return’ form provided here.