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Second home tax

If you or family members use other flats in Munich in addition to your main residence, you must pay second home tax.

Second home tax declaration online Competent authority

Description

Keeping a second home in addition to the main home 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.

Prerequisites

A secondary residence is any dwelling that is kept in addition to the main residence for your own living arrangements or for the living arrangements of relatives. If you have a second home in the city of Munich, you are liable to pay tax in Munich - regardless of where your main home is located or whether you have registered the second home as a secondary residence.

Secondary residences do not apply:

  • Flats provided by public or non-profit organisations for therapeutic or educational purposes
  • Dwellings provided by retirement homes, nursing homes or other facilities for people in need of care
  • Flats that spouses who are not permanently separated keep for professional reasons in addition to a main residence outside Munich
  • Flats that are located in the same building as the main residence

No taxes are levied for

  • Premises that are not used for personal living, such as commercial premises or owner-occupied flats let as investments
  • Accommodation for barracked soldiers and police officers
  • Rest rooms that are used as part of a standby duty

Required documents

If you have registered a secondary residence in Munich, we will generally send you the "Secondary Residence Tax Declaration" form. You fill out the tax return in full and send it back to the municipal treasury.

If you have not registered your second home as a secondary residence or have not received a form within six months, you must submit the tax return without being asked to do so. Please use the "Secondary residence tax return" form provided here.

Duration & Costs

Processing time

Once you have submitted your second home tax return, you will receive a notice of assessment within the permitted deadlines. Please note, however, that in some cases the precise examination of the tax liability requires a great deal of time.

Fees

Until 31 December 2021, the second home tax is 9 percent of the annual net cold rent. From 1 January 2022, the second home tax will be 18 percent of the annual net cold rent ( see financial information SKA October 2021). For flats for which you pay no rent or a rent below the local comparative rent, the local comparative rent is used as the basis for assessment.

The second home tax is not dependent on the amount of your income. However, if your income is below an exemption limit of 29,000 euros for single people or up to 37,000 euros for married couples or civil partners, you can apply for a tax exemption.

If the tax liability is cancelled or arises within the year, the second home tax is calculated pro rata for the year.

Due date You must pay the second home tax by 1 July at the latest. You will not receive a payment reminder.

Payment methods available

Legal basis

Second Home Tax Statutes of the City of Munich

Municipal Tax Act

Tax Code

Links & Downloads

Find out the competent authority

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