Second home tax Hamburg - What does a second home in Hamburg cost?

Who has to pay a second home tax in Hamburg and who doesn't?

In principle, anyone who owns a second home is initially considered to be liable to pay tax in accordance with the Second Home Tax Act in Hamburg. The Hamburg tax office does not differentiate whether the primary residence is located in the city of Hamburg or outside of it. The owner of the home is deemed to be the user, who is obliged to register in accordance with the Federal Registration Act, but not the landlord. As with almost every law, there are exceptions to the rule with regard to the second home tax in Hamburg. If the family is resident in a city and the married spouse or partner needs a secondary residence in Hamburg for professional reasons, the secondary residence tax in Hamburg does not apply to them. However, this assumes that the partners are not separated and that their main residence is not in Hamburg. Explicitly not exempt are students, who have to pay the full amount of secondary residence tax in Hamburg. However, they are exempt:

Welfare flats for therapeutic purposes

Homes used by independent youth welfare organisations for educational purposes

Caravans or mobile homes that are moved regularly

Married commuters who are not permanently separated

The amount and assessment basis of the Hamburg second home tax

The second home tax in Hamburg is a flat rate of eight per cent of the assessment basis. It is calculated as an annual tax, but is payable quarterly. The assessment basis is usually the net cold rent according to the rental agreement, i.e. the rent without ancillary costs that you pay at the beginning of the tax liability. Tenants must therefore submit a copy of their tenancy agreement when they first register for second home tax in Hamburg in order to determine the assessment basis. The tax is then only updated every three years or at the request of the tax debtor, for example if their rent has been reduced. For tenants, calculating the Hamburg second home tax is therefore very simple. But what about owners who use their investment property in Hamburg as a secondary residence themselves or, for example, give it to family members or employees free of charge? In this case, the tax authorities use the Hamburg rent index and calculate a comparative rent as the basis for assessment. Incidentally, it is not generally the owner of the property who has to pay the second home tax in Hamburg, but the person who lives in the property in Hamburg HafenCity, for example. This can also apply to houses.

Why is there a second home tax in Hamburg?

Anyone who has their main residence in Hamburg pays tax on their income in the city. Especially in the Elbe suburbs, for example, many Hamburg residents have a flat in the Blankeneser Treppenviertel as a secondary residence. Another alternative is to buy an affordable house in Wedel and rent a flat in one of the new-build projects in HafenCity Hamburg as a secondary residence. In this scenario, your taxes would go to Schleswig-Holstein, even though you generate your income at your workplace in Hamburg. The secondary residence tax in Hamburg is intended to compensate for the loss of income tax.

Main residence, secondary residence or holiday property? Engel & Völkers in any case

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