Second home tax

Second home tax is one of the local taxes. It is collected in particular from tourist communities. The legal basis for the survey is Art. 105 II a GG as well as the local tax laws and municipal statutes of the states and municipalities concerned. The tax is linked to owning a second home in the taxable municipality, regardless of whether the second home owner is the owner or the tenant. The assessment basis is the annual rental expense, for owners the local rent.

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