Stuttgart doubles second-home tax to 20% of net cold rent from 1 January 2026—who pays, deadlines, enforcement

What changed on 1 January 2026

Stuttgart doubled its second‑home tax (Zweitwohnungsteuer) rate to 20% of the annual net cold rent as of 1 January 2026. The city states this explicitly on its information page and in the updated Second‑Home Tax Statute (Zweitwohnungssteuersatzung, ZwWStS). Prior to 2026, the rate was 10%. The municipality has levied a second‑home tax since 1 January 2011; the current statute was last amended on 4 December 2025 and published in the city’s code of ordinances. [Sources: City information page; ZwWStS, § 6; statute header notes]

Who pays: definition of a second home and the tax debtor

The tax is owed by every adult who “holds” a second home in Stuttgart. “Holding” a dwelling covers tenants and owner‑occupiers alike. If several adults hold the same dwelling as a second home, they are jointly and severally liable (Gesamtschuldner) and the tax can be assessed per person based on their share. [Sources: ZwWStS §§ 2, 4]

A second home is any dwelling within the meaning of Section 20 of the Federal Registration Act (Bundesmeldegesetz, BMG) that is used in addition to a main residence for work, study, leisure or other personal needs. Crucially, registration status does not decide liability: a dwelling is a taxable second home if it is or should be registered as a Nebenwohnung under Section 21 BMG, even if the occupant failed to register. The city’s guidance gives specific examples for adult children: a dedicated room in the parents’ home that is used at least occasionally can trigger registration and tax, while only occasional guest stays do not. [Sources: City information page; ZwWStS § 2; BMG]

Exemptions are narrow and set out in § 3 ZwWStS. Key cases: (1) married couples or registered partners who are not permanently separated are exempt if they maintain a jointly used main home outside Stuttgart and hold the Stuttgart dwelling for work, training or study; (2) dwellings in nursing or comparable care facilities; (3) apartments provided by public or charitable bodies for therapeutic or youth‑welfare purposes; and (4) students or trainees who occupy a room with their parents, provided their main home is at the study/training location. Unmarried individuals holding a second home for professional reasons are not exempt. [Sources: ZwWStS § 3; City information page]

Tax base and how to calculate the 20%

The assessment basis is the annual net cold rent (Nettokaltmiete). If your lease states a gross cold rent (including ancillary costs but excluding heating), Stuttgart deducts 10% to reach a net cold figure. If you pay a gross warm rent (including heating), the city deducts 20%. All contractual forms of consideration count as rent for this purpose, for example leases, usage fees, ground rent or life annuity. [Sources: ZwWStS § 5(1)–(2); City information page]

If the dwelling is owner‑occupied, provided rent‑free or let at a reduced rate, Stuttgart estimates a local net cold rent in line with comparable properties. The city indicates that it uses the Stuttgart rent index (Mietspiegel) for comparable apartments as the assessment basis. [Sources: ZwWStS § 5(3); City information page]

From 1 January 2026 the rate is 20% of that annual net cold rent. Example from the city: a monthly rent of €200 implies €2,400 annual rent, of which 20% equals €480 tax. [Sources: City information page]

Deadlines: reporting, filing and payment

You must notify the City Treasurer (Stadtkämmerei) within one month when you become the holder of a second home or when you give it up. Registrations or de‑registrations with the registration office count as notification for tax purposes. You must also report without delay any changes that affect the tax amount (for example, a rent change), and you must file a tax return and provide documents within one month when requested by the city. [Sources: ZwWStS §§ 9–10]

The second‑home tax is a calendar‑year tax. Liability arises on 1 January of each year. If the second‑home status begins or ends during the year, the amount is prorated by month. The assessment is issued by notice (Bescheid). The tax first becomes due one month after the assessment notice is served. Until a new notice is issued, future years are due on 1 July each year without further request. The city recommends SEPA direct debit to avoid missed deadlines. You can also submit the return online via the state service portal (service‑bw). [Sources: ZwWStS §§ 7–8; City information page; service‑bw]

Enforcement: how Stuttgart (and other cities) make it stick

Stuttgart pairs the tax with registration and data‑matching. The Registration Authority (Meldebehörde) transmits key personal data of people registering a Nebenwohnung to the City Treasurer to ensure uniform enforcement. Landlords, freeholders and WEG administrators must cooperate and provide information under Section 93 of the Fiscal Code (Abgabenordnung, AO). [Sources: ZwWStS §§ 11, 13]

There are penalties. Violations of notification, filing and cooperation duties, or providing incorrect or incomplete information, constitute an administrative offense punishable by a fine of up to €10,000 under § 8(3) of the Baden‑Württemberg Municipal Charges Act (Kommunalabgabengesetz, KAG), as incorporated into § 12 ZwWStS. The city also warns that falsely deregistering a second home to avoid tax is unlawful and may amount to tax evasion. [Sources: ZwWStS § 12; City information page]

Other large cities use similar tools. Berlin’s law on second‑home tax combines data from the registration authority with tax‑office requests for declarations, and can require a “negative declaration” if a Nebenwohnung is not a taxable second home. While the legal bases differ by state, the pattern—registration data, mandatory declarations, assessments and fines—is broadly comparable. Always check the local statute in the city concerned. [Sources: Berlin Second‑Home Tax Act and guidance]

Practical notes for foreign buyers and expatriates

• Owning a pied‑à‑terre in Stuttgart while keeping your main home elsewhere will generally trigger this municipal tax, even if you do not register the Stuttgart flat as a Nebenwohnung. Liability tracks the factual use and the BMG definition of dwelling and Nebenwohnung. [Sources: City information page; BMG]

• Budget for 20% of your annual net cold rent from the 2026 assessment year onward. If you self‑occupy or use a family unit rent‑free, expect an imputed local rent based on comparable properties. [Sources: City information page; ZwWStS § 5]

• Mark the one‑month deadlines on acquisition, changes and requests to file. Late or missing notifications can lead to fines up to €10,000 and back‑assessments. Consider using SEPA direct debit to avoid missed due dates. [Sources: ZwWStS §§ 8–10; City information page]

• Exemptions are specific and narrow. If you believe one applies, collect documents (for example, employment or training contracts) and submit them with your declaration. When in doubt, ask a German Steuerberater or a lawyer admitted in Baden‑Württemberg. This article is general information, not advice. [Sources: ZwWStS § 3; City information page]