Second-home tax 2026: Berlin 20% (since 2025, incl. sublets), Munich 18%, Hamburg 12% from 2027

Scope and key changes for 2026

Germany’s municipalities and city-states levy a local second-home tax (Zweitwohnungsteuer) on the personal use of a dwelling as a registered secondary residence (Nebenwohnung). The tax is separate from income tax and property tax and is based on the net cold rent (Nettokaltmiete). Liability generally follows registration rules under the Federal Registration Act (Bundesmeldegesetz, BMG). You must register any residence within two weeks of moving in; if you usually live abroad and only stay in Germany, registration is due once a stay in a dwelling exceeds three months. Failure to register or deregister can expose you to back assessments. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/bmg/BJNR108410013.html))

Berlin: the rate rose to 20% of net cold rent for tax periods from 1 January 2025 and the law now expressly covers “other persons entitled to use” the dwelling, which includes subtenants. The Senate explained this change in November 2024; the amending act was promulgated on 31 December 2024. ([service.berlin.de](https://service.berlin.de/dienstleistung/121859/standort/324158/pdf/))

Munich: the applicable rate is 18% of the annual net cold rent. The city’s service page records the change from 9% up to 31 December 2021 to 18% from 1 January 2022; the current statute (Zweitwohnungsteuersatzung, §5) sets 18%. ([stadt.muenchen.de](https://stadt.muenchen.de/service/info/zweitwohnungsteuer/1074722/n0/))

Hamburg: for 2026 the rate remains 8% of net cold rent. A law of 4 March 2026 (published 17 March 2026) raises the statutory rate in §6 HmbZWStG from 8% to 12% with effect from 1 January 2027. The finance authority also highlights the planned increase. ([hamburg.de](https://www.hamburg.de/service/info/111142061/))

Who pays in each city

Berlin: Taxable is whoever “has” the second home—that is, whose registration status (Nebenwohnung) makes the dwelling a second home. Owners, tenants and otherwise entitled users are covered; subtenants are included since the 2024/2025 amendment. If you own a Berlin apartment but do not use it yourself and instead rent it out to someone else, you do not owe the second‑home tax. The Finance Office Mitte/Tiergarten is centrally responsible. ([berlin.de](https://www.berlin.de/sen/finanzen/dokumentendownload/steuern/informationen-fuer-steuerzahler-/zweitwohnung/berliner_zweitwohnungsteuergesetz.pdf))

Munich: Taxable is any natural person who “holds” a second home in the city. The definition includes dwellings kept for one’s own life needs or those of family; temporary subletting does not prevent second‑home status. Purely rented‑out investment property is not treated as a second home. ([stadt.muenchen.de](https://stadt.muenchen.de/rathaus/stadtrecht/vorschrift/997/version2/0.html))

Hamburg: Taxable is the person whose registration circumstances make the dwelling a second home. If no rent is paid (e.g., use of one’s own flat), the comparable net cold rent is derived from the Hamburg rent index. A spousal exemption applies for married couples or registered partners who live together and keep a job‑related Hamburg second home while their joint main home lies outside Hamburg. Administration is by the Tax Office for Transfer Taxes and Real Estate (Finanzamt für Verkehrsteuern und Grundbesitz). ([hamburg.de](https://www.hamburg.de/service/info/111142061/))

Rates, bases and payment due dates

Berlin: 20% of net cold rent from the first full month of the assessment period, multiplied by the number of months in the tax year. Annual tax is generally due on 15 July; if no current assessment exists yet, advance payments equal to the last assessed annual tax are also due on 15 July. ([service.berlin.de](https://service.berlin.de/dienstleistung/121859/standort/324158/pdf/))

Munich: 18% of the annual net cold rent. If only gross rents are agreed, the statute imputes a net figure. The city’s service page records that from 1 January 2022 the rate is 18%; the tax is typically due by 1 July each year. ([stadt.muenchen.de](https://stadt.muenchen.de/rathaus/stadtrecht/vorschrift/997/version2/0.html))

Hamburg: 8% of net cold rent in 2026. If no rent is paid, the authority derives a comparable rent from the rent index. Returns are due by 31 May of the current year (or by the end of the following month if you register the second home on or after 1 May). Payment is quarterly on 15 February, 15 May, 15 August and 15 November. From 1 January 2027 the statutory rate becomes 12%. ([hamburg.de](https://www.hamburg.de/service/info/111142061/))

Registration and return deadlines for non‑residents

- Registration: Under BMG §17 you must register any residence within two weeks of moving in. If you usually live abroad and are not otherwise registered in Germany, you must register a dwelling once your stay exceeds three months (BMG §27(2)). ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/bmg/BJNR108410013.html)) - Berlin return: File the second‑home tax return by 31 May of the assessment year; if the tax liability begins after 1 May, file by the end of the month following the start. Even if you do not receive a form, the duty to file remains. The Finance Office Mitte/Tiergarten writes to most registrants about one month after registering a Nebenwohnung. ([berlin.de](https://www.berlin.de/sen/finanzen/dokumentendownload/steuern/informationen-fuer-steuerzahler-/zweitwohnung/berliner_zweitwohnungsteuergesetz.pdf)) - Munich notification and return: You must notify the city within one month of becoming the holder of a second home; registering your residence with the Bürgerbüro counts as notification. The tax return must be filed within one month of being requested or upon changes affecting the tax base. ([stadt.muenchen.de](https://stadt.muenchen.de/rathaus/stadtrecht/vorschrift/997/version2/0.html)) - Hamburg return and instalments: File by 31 May (or by the end of the following month if you register on/after 1 May). Pay quarterly on the listed statutory dates. ([hamburg.de](https://www.hamburg.de/service/info/111142061/))

Appeals: which remedy, which court, which deadline

Berlin assigns second‑home tax disputes to the fiscal courts. You must first file an objection (Einspruch) with the Finance Office within one month of the notice being deemed served; if the notice lacks a proper legal‑remedy instruction, the deadline extends to one year (AO §356). After an Einspruchsentscheidung you can sue at the Finanzgericht Berlin‑Brandenburg. The Federal Fiscal Court has accepted Berlin second‑home tax cases, confirming the fiscal‑court route. Always check the notice’s Rechtsbehelfsbelehrung. ([berliner-mieterverein.de](https://www.berliner-mieterverein.de/downloads/infoblaetter/fl167.pdf?utm_source=openai))

Bavaria (Munich): For municipal taxes (Kommunalabgabenrecht) a “facultative” objection procedure applies—within one month you may either file a Widerspruch with the authority or go directly to the Administrative Court (Verwaltungsgericht) without a prior objection (Art. 12/15 AGVwGO). Case law on Munich second‑home tax regularly discusses timely Widerspruch; follow the one‑month period from service. ([gesetze-bayern.de](https://www.gesetze-bayern.de/Content/Document/BayAGVwGO-12?utm_source=openai))

Hamburg: As a tax administered by the tax office, the general fiscal‑procedure deadlines apply; file an Einspruch within one month from service (AO). The city’s service page describes filing and instalments; rely on your notice for the exact Rechtsbehelf and deadline. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/ao_1977/__356.html?utm_source=openai))

Practical risk points for non‑residents

- Service of notices: Provide a reliable German service address. In Berlin, if you fail to specify a domestic address, the authority can serve to the second home address. ([berlin.de](https://www.berlin.de/sen/finanzen/dokumentendownload/steuern/informationen-fuer-steuerzahler-/zweitwohnung/berliner_zweitwohnungsteuergesetz.pdf)) - Sublets in Berlin: Since the 2024/2025 change, subtenants with a registered Nebenwohnung are taxable; short furnished stays can be caught if you still have a main home elsewhere. ([berlin.de](https://www.berlin.de/rbmskzl/aktuelles/pressemitteilungen/2024/pressemitteilung.1506722.php?utm_source=openai)) - Investment vs. personal use: If a dwelling is let out as an investment and not used personally, it is generally not a second home (see Berlin and Munich rules). Misclassification risks back tax and interest. ([service.berlin.de](https://service.berlin.de/dienstleistung/121859/standort/324158/pdf/)) - Hamburg 2027 change: Plan for a 12% rate from 1 January 2027 if you keep a Hamburg second home into that year. ([umwelt-online.de](https://www.umwelt-online.de/regelwerk/allgemei/laender/hh/z26_0098.htm))

This is not personal tax advice. For individual situations, instruct a German Steuerberater experienced in municipal taxes or a lawyer specialised in administrative or fiscal litigation.