Logo Bayernportal
- no location -
Home > Procedures

Second home tax; payment

Municipalities can levy a second home tax.

Responsible for you

For contact details of the responsible authoritiy and local valid information select under "Select location" a location.
Stilisiertes Bild eines Hauses
Gemeinden
Mehr zur Behörde

Procedure details

Bavarian municipalities have the option of introducing a second home tax. Whether a municipality makes use of the option to levy a second home tax is at its discretion. In doing so, it will have to weigh up the conflicting interests, i.e. in particular the municipal interest in generating appropriate revenue and the interest of the second home owners concerned.

According to the case law of the Federal Constitutional Court, second homes of married persons who are not permanently separated are exempt from the second home tax under certain conditions. Due to the special protection of marriage and family, municipalities are permitted to grant this group of people certain additional benefits. Details are regulated by the respective municipal statutes.

Second home owners whose positive income did not exceed EUR 29,000 in the penultimate year before the tax liability arose, or EUR 37,000 in the case of married couples and civil partners, can be exempted from the second home tax on application.

An "information sheet" focusing on the correct calculation of income has been published (see "Further links").

An application for exemption from the second home tax must be submitted by the end of the calendar month following the tax year, i.e. usually by January 31.

If you do not agree with a second home tax assessment notice, please ensure that you comply with the deadlines specified in the respective legal notice. Once these deadlines have expired, the notice becomes final and can only be revoked in individual cases at the discretion of the municipality.

The following applies to the relationship between the second home tax and the spa contribution:

Municipalities that are fully or partially recognized as spas, health resorts or resorts can levy a spa contribution to cover their expenses for facilities and events that serve spa or recreational purposes. The spa contribution is the consideration for the fact that the person liable to pay the contribution is offered the opportunity to use the facilities and participate in the events. Flat-rate spa fees can be levied on second home owners. As a result, second home owners are generally also subject to the visitor's tax. Only persons who have their main residence within the meaning of the registration law in the spa area are exempt from the spa tax.

The second home tax, on the other hand, is an expense tax on economic performance, which is reflected in the use of income for personal living expenses - in this case the ownership of a second home. As a tax, it serves to generate revenue for the municipality without there being a legal earmarking for its use. Second home tax and visitor's tax are therefore two different levies in legal terms and are not of the same nature. It follows from this that an apartment owner can also be required to pay a spa contribution in addition to the second home tax.

(Optional) appeal procedure
  • Appeal procedure (optional); lodging an appeal

    If the objection has no suspensive effect, an application for suspension of enforcement can be made to the original authority or the objection authority in accordance with Section 80 (4) VwGO. Instead, an application for an order or restoration of the suspensive effect of the objection can be made to the competent Bavarian Administrative Court in accordance with Section 80 (5) VwGO.

    Please note: If it concerns the demand for public charges and costs (§ 80 Para. 2 Sentence 1 No. 1 VwGO), an application to the court is generally only admissible if the authority has previously rejected an application for suspension of enforcement (§ 80 Para. 6 VwGO).

  • Tourist tax and visitor's tax; payment

    The spa contribution can be levied in the recognized health resorts, climatic health resorts and recreational resorts from persons staying there for spa and recreational purposes. The basis for this is a municipal spa contribution statute. A spa tax is levied in the Bavarian state spas.

Status: 13.12.2024
Editorial responsibility Bayerisches Staatsministerium des Innern, für Sport und Integration
Contains machine translated content. Show the original content