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If you don’t want to choose between two places of residence or need two places of residence, you can register a second residence. We have summarized the advantages and disadvantages of doing so.
Registering a second residence: advantages at a glance
Your primary residence is considered to be the place where you spend most of your time. In theory, you must therefore spend more than half of the year at your primary residence. However, you can also register a second residence.
- The biggest advantage of a second residence is that you do not have to choose between residences. You can continue to officially live in both places.
- If you use your secondary residence for professional reasons, you can also deduct up to €1,000 per month in accommodation costs from your taxes as income-related expenses. The keyword here is “double household.”
- However, strict criteria apply for the recognition of a double household, which are checked by the tax office. It is best to contact your local tax officer in advance to clarify the details.
Disadvantages of a second home
However, a second home also has its downsides. The biggest disadvantage of a second home is the so-called second home tax. More and more municipalities are charging an additional tax if you are registered in two places.
- The amount of this tax varies from municipality to municipality. It often varies and is usually a percentage of the annual rent. Some cities and municipalities make exceptions for students or trainees. For everyone else, there are also ways to avoid the second home tax, but this is often not easy to enforce.
- Despite having a second residence, you do not have a second right to vote. You are not allowed to participate in local, i.e., municipal elections at your second residence.
- In addition to the second residence tax, there may be other costs. Among other things, you have to pay the costs for garbage disposal in both cities.
- Since 2013, the broadcasting license fee has been charged per household, regardless of the number of residences. Clarification with the double GEZ collection is therefore no longer necessary. You also pay the fee for your second residence.
- You must also take action at the residents’ registration office. You must register your second residence within 14 days, otherwise you may face penalties and fines. If you fail to re-register, you may later encounter problems with other authorities such as the tax office, resulting in further penalties and issues.
- In many cities, it is now possible to register a second residence online. Please note that a landlord’s confirmation is required when registering a secondary residence. It is best to have this issued when signing the lease, unless you have purchased the property.
- A second residence may have an impact on existing insurance policies. You should therefore check your insurance policies and, if necessary, discuss the second residence with the relevant insurance company employees.
