Register second home tax
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Steuern und Abgaben
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Bauen und Wohnen
Procedure
The taxpayer (second home owner) must submit a tax return for each calendar year by March 1 of the following year, in which the second home tax is to be calculated by himself. Those who have already declared a second home tax in the previous year only need to submit a second home tax declaration if there have been changes in terms of registration law or personal changes (e.g. rent increase or relocation). Otherwise, the previous amount must be paid by March 1 of the following year.
Legal bases
More information
The second home tax is an avoidable expense tax. People who do not have sufficient means usually only maintain one home. The local law on the levying of a tax on second homes in the municipality of Bremen is strictly linked to the registration data. Section 21 of the Federal Registration Act is decisive here, according to which the main residence is the resident's predominantly used dwelling and each additional dwelling is their secondary residence. The decisive factor in determining the main residence is which of several dwellings is predominantly used at any given time.
Please check your registration data.
If you have any questions regarding registration law in the municipality of Bremen, please contact the Citizens' Registration Office (Meldeangelegenheiten).
