Second home tax: when it applies and who is exempt
A second home, for example for work or for studying, can get expensive: many municipalities levy a second home tax on it. But you do not have to pay in every case, and sometimes the tax can be deducted from your income tax.
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What you should do now
- 1
1. Check the bylaw
Does your municipality levy a second home tax, and how high is it?
- 2
2. Check for an exemption
Do you meet an exception or exemption (for example a professional second home for married people)?
- 3
3. Register correctly
Register your main and secondary residence correctly; this affects the tax liability.
- 4
4. Use it for tax
If professionally motivated, deduct the second home tax as part of maintaining two households.
Frequently asked questions
When do I have to pay second home tax?
When you hold a secondary residence in a municipality that has a corresponding bylaw. The amount is set by the city or municipality, often as a percentage of the annual net cold rent. However, there are exceptions and exemptions, for example, depending on the bylaw, for professionally used second homes of married people.
Can I deduct the second home tax?
If the second home is professionally motivated (for example because of a far-away workplace), the second home tax can be deductible as part of the costs of maintaining two households, as work-related expenses. The condition is that the requirements for maintaining two households are met.
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General information for self-help, not legal advice (RDG). In case of a high loss or uncertainty: contact a consumer advice center or a lawyer.