Second home tax as tax equalization

Second home tax – If you live in a city but your primary residence is somewhere else, it is a second home. If this is the case, taxes must be paid. Since it is a municipal tax, it is levied by the municipality and taxes the holding of the secondary residence. The reason for levying this tax is that the municipalities want to recover the tax compensation they receive from residents with a primary residence. The amount of the tax varies from city to city.

Second home tax at a glance: The taxation of the occupation of a secondary residence

• Taxes paid if you have a second residence somewhere other than where your main residence is located.
• Is a municipal tax and is therefore levied by the municipalities.
• Taxes the holding of a second residence
• Reason: Municipalities want to recover the tax settlement they receive from residents with primary residence
• The amount of tax varies from city to city

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