Register second home tax
- Steuern und Abgaben
- Bauen und Wohnen
When is the second home tax payable and how much is it?
Basic information
Anyone who occupies a secondary residence (secondary residence in the sense of the registration law) in the city of Bremen as an owner, tenant or gratuitous user is generally liable to pay secondary residence tax.
Requirements
- A dwelling within the meaning of the Secondary Dwelling Tax Act is a set of rooms intended for living or sleeping, which includes a kitchen or kitchenette and a toilet.
- Married couples or registered partnerships who are not permanently separated and one of whom maintains a second home for professional reasons in addition to the common main home located outside the municipality of Bremen are exempt from the tax obligation.
What documents do I need?
- Lease contract
- Registration confirmation