Second home tax
Since January 1, 2016, the Hessian state capital has levied a second home tax. The background to the introduction of this tax is in particular the financial participation of all residents in Wiesbaden in the city's infrastructure costs, such as public transport, daycare centers, theaters, roads and so on, which are available to all residents but are only financed via the municipal financial equalization system by residents registered in Wiesbaden as their main place of residence.
The cities and municipalities in Hesse can decide under their own jurisdiction and legal and municipal financial responsibility whether and to what extent they wish to levy second home tax. There is no obligation to levy the second home tax. Tax is levied on the possession of an additional dwelling (second or secondary residence) in addition to a main residence.
As a rule, this applies to all persons who have moved into an apartment in the town in question and have registered it as a secondary residence. Whether the apartment is rented or occupied by the owner does not matter, nor does the question of whether the main residence is in the same place.
Exceptions:
Married people who are not permanently separated and who maintain a secondary residence for professional reasons are generally exempt from the secondary residence tax.
Note:You are obliged to register your secondary residence with the competent authority.
The registration at the registration office also counts as a tax registration.
Once you have registered, we will send you the tax return for the second home tax.
Prerequisites
Deadlines
Fees
Payment methods
Legal basis
Links and downloads
Organizational units
Second home tax
Address
65189 Wiesbaden
Postal address
65029 Wiesbaden
Arrival
Notes on public transport
Public transportation: bus stop Hasengartenstraße, bus line 27.
Telephone
- +49 611 312100
- +49 611 316939
Information on accessibility
- Barrier-free access is available
- The WC is barrier-free