Anmeldung zur Zweitwohnungsteuer

Anyone who lives in a second home (= secondary residence within the meaning of the Federal Registration Act) in the city of Bremerhaven as the owner, tenant or user free of charge must generally pay a second home tax.

• Rental contract and confirmation of registration

• A dwelling within the meaning of the Secondary Residence Tax Act is a set of rooms intended for living and sleeping and which includes a kitchen or kitchenette and a toilet. A furnished single room therefore does not count as a dwelling.

• Married persons who are not permanently separated and persons in a registered civil partnership, one of whom maintains a second home for professional reasons in addition to their main home outside the city of Bremerhaven, are exempt from the tax obligation.

The taxpayer must submit a tax return for each calendar year by March 1 of the following year, in which the tax itself is to be calculated. Anyone who has already registered for tax in the previous year only needs to submit a return if there have been changes. Otherwise, the amount already declared or assessed must be paid by March 1 of the following year until a new tax return is submitted.

Second home taxes are avoidable expense taxes. People who do not have sufficient means usually only maintain one home. The local law on the levying of a tax on second homes in the city of Bremerhaven is strictly linked to the registration data. Section 21 of the Federal Registration Act is decisive here, according to which the main residence is the resident's predominantly used residence and each additional residence is his or her secondary residence. To determine the main residence, the decisive factor is which of several dwellings is predominantly used at any given time.

Please check your registration data.