Tax office for transfer taxes and real estate in Hamburg
Second home tax
The second home tax levies taxes on living in another apartment (second home) in Hamburg.
Important notes
Prerequisites
- Place of residence in Hamburg that is not your primary residence
Documents required
- Declaration forms (see links) or request from the tax office for transaction taxes and real estate
- When the tax liability ends, you must enclose a corresponding proof of surrender with your report, which shows the actual time at which the tenancy ended (e.g. in the form of your landlord’s confirmation of termination, acceptance/takeover protocol of the return of the apartment, etc.). In the case of residential property, proof of rental, transfer or sale must be enclosed. In the case of your re-registration (secondary residence to the main residence / sole residence), the corresponding registration certificate must be submitted.
Please note
In Hamburg, the tax office for transaction taxes and real estate is responsible for setting the second home tax. If there is a second home in Hamburg, anyone who is or should be registered with a second home there must submit a declaration on the second home tax to the tax office for transaction taxes and real estate in Hamburg.
Registration as a secondary residence leads to a tax obligation. As part of the processing, the tax office for transaction taxes and real estate in Hamburg checks whether and, if so, to what extent there is a second home tax liability.
Every person who uses the apartment as a secondary residence is obliged to submit the declaration. In the case of tenancies, this is not the owner (landlord), but the tenant.
The processing takes place in the order of receipt by the tax office.
Deadlines
The tax is due at a quarter of the annual amount on February 15, May 15, August 15 and November 15 of each year.
Procedure & Fees
Procedure
- After submitting a second home tax return, you will receive a notification from the tax office for transaction taxes and real estate. This results in the amount you have to pay.
Processing time
The processing time depends on the individual case.
Fees
No
Legal notes
Legal remedies
objection
Downloads & Links
Links on hamburg.de
Service description
The second home tax levies taxes on living in another apartment (second home) in Hamburg.
Address and contact information
Address
Tax office for transfer taxes and real estate in Hamburg
Gorch-Fock-Wall 11 20355 Hamburg
Opening hours
A visit to the tax office for transaction taxes and real estate in Hamburg is only possible by telephone agreement.
Facility info
| Accessible |
PO Box 30 17 21, 20306 Hamburg. Mailbox available. When it is first emptied of the day, the date of the previous working day (Saturday not a working day) is noted on the letter as receipt. Disabled entrance on the back at Dammtorwall 16.
Public transport
U2 / buses X3 / 4/5/19 Gänsemarkt
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Last updated: 28.04.2024