Holiday properties and second home tax
Everything you need to know about second home tax
The secondary residence tax for holiday properties is a municipal tax levied by the municipality in which your holiday property is located. Unless you never use your holiday home yourself but only rent it out. Read on to find out what is important when it comes to second home tax.
When is second home tax due?
For all holiday properties where owner-occupation is not excluded. This now includes not only holiday homes and holiday flats but also mobile homes, caravans and camper vans that are only moved occasionally. So, for example, for campers with a permanent pitch etc.
Amount of the second home tax
Second home tax is calculated on the basis of the standard local rent and depending on how much of the year the holiday property is used by the owner.
Exceptions to the second home tax
- If you never use your holiday property yourself and ideally rent it out to holidaymakers almost all the time, no second home tax is due. In addition, you can usually deduct typical business expenses such as operating, maintenance and marketing costs without any problems.
- Even if you want to use your holiday property exclusively as an investment without ever using it yourself or renting it out, the second residence tax may not apply. However, you must prove this objectively and comprehensibly to the local municipality. For example, by not registering a residence there, not incurring any consumption costs for water, electricity or heating and keeping the flat completely unfurnished.
Watch out for the intention to generate income
A popular topic of dispute with the tax office is the so-called intention to generate income. Put simply, the tax office questions whether you really want to generate income from renting out your holiday property or whether you actually only want to use it privately and still deduct income-related expenses such as operating costs etc.
Expert tip:
"Even staying in your holiday property as part of maintenance work can lead to a tax liability for second home tax. Annual attendance at the owners' meeting, on the other hand, usually does not."
Other holiday property taxes
In addition to the second home tax, other taxes such as land transfer tax and income tax apply to a holiday property. Find out now which taxes you should take into account and which costs you can deduct from tax on a holiday property.