Prerequisites
- You have a second home in Hamburg.
For second homes that you own for professional reasons, you will be exempt from second home tax if you
- are married or
- are in a registered civil partnership,
- not live permanently separated.
- own the second home alone without your respective spouse or life partner and
- the common main residence is outside Hamburg.
Documents required
Registration for second home tax:
- completed and signed form (or transmission via ELSTER as other message)
- Proof of the rent (net rent)
Deregistration from second home tax:
- Proof of surrender stating the actual date of termination of the tenancy (for example, a confirmation of termination from your landlord, an acceptance or handover protocol for the return of the apartment).
- For residential property: proof of rental, transfer or sale.
- When re-registering your previous second home as your main residence or sole residence: registration certificate
Please note
If you have a second home in Hamburg, i.e. you are registered there or should be registered there, you must submit a second home tax return.
In the case of rental agreements, you as the tenant submit the second home tax return.
As a landlord, you do not have to submit a second home tax return. However, you are obliged to provide information if the responsible authority approaches you.
The second home tax amounts to 8 percent of the net rent.
If you are the owner of the second home, use it yourself or let it be used by relatives or your employees and no usual rental payments are made for it, the comparable net rent excluding heating costs will be determined based on the applicable Hamburg rent index.
The due dates for the quarterly payments will be communicated to you with the second home tax notice. You can also participate in the SEPA direct debit procedure.
If you give up your secondary residence, de-registering or re-registering with the registration authorities alone is not sufficient to end your second home tax liability. Please inform the tax office that you are giving up your secondary residence.
Deadlines
Submit the second home tax return by May 31 of the current calendar year. If you register your second home in Hamburg on May 1 or later in the year, you must submit the second home tax return by the last day of the following month.
Pay one quarter of the annual tax amount on February 15, May 15, August 15 and November 15 of each year.
