Suchen & Finden
Dynamische Navigation einblenden Dynamische Navigation ausblenden
Link to our english Homepage
Link to our chinese Homepage

Secondary domicile tax 

  • Überblick


    The cities and municipalities in Hesse can decide autonomously and under their own legal and financial authority if and to what extent they charge tax on secondary domiciles. There is no obligation to charge tax on secondary domiciles. The habitation of a further domicile (secondary domicile) in addition to the main domicile is taxed.

    In general, this is applicable for all persons who occupy accommodation in the town in question and have registered this accommodation as a secondary domicile. Whether the accommodation is rented or is owner-occupied is irrelevant, as is whether the main domicile is also in the same town or municipality.

    Generally excepted from secondary domicile tax are married couples who do not live apart permanently but who maintain a secondary domicile for professional reasons.

    Note: You are obliged to register your secondary domicile with the responsible authorities.

    - Registering a secondary domicile
    (Service description in Hesse Finder)

    Registration with the authorities serves simultaneously as tax registration.

    - Secondary domicile

    Who do I have to contact?

    You can find out from the city or municipal authorities responsible for your secondary domicile if and to what extent, or under which conditions, you may be liable to pay.

    Where appropriate, you will also find there further explanations about the secondary domicile tax.



    Calculations are mostly based on the annual rent, or the comparative local rent scale in the case of owner-occupied properties. Due to municipal independence in this regard, there are no standardised regulations.

    Legal foundations

    - Law on municipal taxes (Gesetz über kommunale Abgaben – KAG)

    - Federal citizens registration act (BMG)

    To register a new address or a change in address, as well as to de-register when moving abroad, you will need to bring your ID card or passport/children’s passport and the filled-out confirmation form from your landlord. You are required to come to the citizens’ office in person. Further information can be found at:

  • Kontakt

Durch die Nutzung dieser Website erklären Sie sich damit einverstanden, dass diese Seite Cookies verwendet.