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Potsdam second‑home tax 25% from 1 Feb 2026 who pays deadlines appeals
Potsdam raised its Zweitwohnungssteuer to 25% with effect from 1 February 2026. This guide explains who is liable, exemptions, the tax base, deadlines and how to appeal.
What changed on 1 February 2026
Potsdam increased its second‑home tax (Zweitwohnungssteuer) rate from 20% to 25% of the tax base. The City Parliament adopted the fifth amending bylaw on 3 December 2025; the mayor signed it on 23 December 2025. It was published in the Official Gazette no. 1/2026 on 15 January 2026. Under Article 2 of the amendment, the change took effect on the first day of the month following publication, i.e. 1 February 2026. The consolidated reading of the bylaw now states in §4: “The tax amounts to 25 percent of the tax base.”
Who pays and what counts as a “second home”
The city levies the tax on holding a second home within Potsdam’s boundaries (§1(1)). A “second home” is any set of rooms used for living or sleeping that exceeds 23 m² and has water supply, wastewater disposal, electricity or comparable energy, heating facilities and windows (§1(3)). This captures typical apartments, studios and pied‑à‑terres that meet basic habitability.
Key exemptions
The bylaw excludes several situations from the definition of a second home (§1(4)). Notably, married or registered partners who are not permanently separated, whose main residence is outside Potsdam, and who keep a home in Potsdam for professional reasons are not taxed. This implements the Federal Constitutional Court’s ruling that municipalities must not disadvantage married couples in double‑household situations.
The tax base and rate
The tax is assessed annually on the net cold rent (Nettokaltmiete) owed for the first full month of the tax period multiplied by the number of months in that period (§3(1)). For owner‑occupied, unused, loaned or below‑market use, the city estimates the “usual rent” by reference to comparable properties of similar type, location and fit‑out (§3(2)). The rate is 25% of this annual base (§4). Where several persons jointly hold the second home, they are jointly and severally liable (§2(2)).
When liability starts, what to file and when to pay
The liability arises on 1 January of the year, or on the first day of the following month if the second home is first taken into possession after 1 January (§5(2)). You must notify the city within two weeks when you become the holder of a second home or give one up (§7(2)); registering or deregistering a Nebenwohnung with the Meldebehörde counts as notification (§7(3)). A tax return using the city form is due within two weeks from the start of liability, and any change to the net cold rent must be reported in writing within one month (§8(1)).
Payment schedule and assessments
The city issues a tax assessment (Bescheid) and may state that it applies to future periods while the base and amount remain unchanged (§6(1)). Payments are due in four equal quarterly instalments on 15 February, 15 May, 15 August and 15 November (§5(4)). Amounts are rounded down to full euros (§6(2)).
Enforcement, fines and appeals
Failure to notify, file or provide requested information is an administrative offence punishable by fines up to €5,000 (§10). If the person who must file does not do so, the property owner or landlord must, on request, confirm occupancy dates and net cold rent (§9).
Nothing on this page is investment, tax or legal advice. Price bands are indicative asking prices and disagree between sources by design. Verify every figure with a qualified German notary, tax adviser (Steuerberater) or lawyer before committing capital.
