Pay the second home tax

• Second home (Zweitwohnung) in Berlin You have a home in Berlin that you use or that is available to you. Your main residence is not this home. It does not matter whether this home belongs to you or whether you rent it or use it free of charge. • If you do not use the home yourself but, for example, rent it out to someone else, you do not have to pay the second home tax (Zweitwohnungsteuer) for it.

• Zweitwohnungsteuererklärung (second home tax declaration) Please submit the second home tax declaration in writing by post. • Your Mietvertrag (rental agreement) (copy) if available • Notifications of changes to the rent (copy) if available

• Zweitwohnungsteuererklärung (second home tax declaration) www.berlin.de/sen/finanzen/steuern/downloads/zweitwohnung/zw • SEPA-Lastschriftmandat (SEPA direct debit mandate) www.berlin.de/sen/finanzen/steuern/downloads/sepa-mandat_be.

The tax rate is 15 percent up to 31 December 2024 and 20 percent from 1 January 2025 of the Nettokaltmiete (net cold rent), i.e. the base rent excluding operating and heating costs.

• Berliner Zweitwohnungsteuergesetz (BlnZwStG) (Berlin Secondary Residence Tax Act) <https://gesetze.berlin.de/jportal/?quelle=jlink&query=ZwWoStG+BE&psml=bsbeprod.psml&max=true&aiz=true>

• FAQ on second home tax (Zweitwohnungsteuer) (Senatsverwaltung für Finanzen [Senate Department for Finance]) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer • Residence - registering a second home or secondary residence (Dienstleistung [service]) service.berlin.de/dienstleistung/351783/

The Finanzamt Mitte/Tiergarten (tax office) has central responsibility for Berlin.