Second home tax
November 14, 2011 | 30,00 EUR | answered by Dipl.BW/SB Ulrich Stiller
I have filed a lawsuit against the city of Cologne, which is demanding the second residence tax from me.
Question:
1. Do I have to pay a second residence tax in Cologne, if I was proven to be abroad (February 2006 to July 2007) and simply forgot to deregister my second residence? I had no room and no rent in Cologne anymore. Furthermore, the house with the registered second residence was demolished during my stay abroad. The main residence in Berlin at my mother's place was only used during this time to have a valid postal address in Germany. How can I best avoid the second residence tax claim? What rights do I have? Which documents/proofs can help me with this?
Does the following correspond to what I found on the internet: 2. The residence registered under the registration law has only indicative effect. From a tax perspective, it is important that there is no longer control over any property in Germany.
Thank you very much! I hope for your informative response! Thank you!
Dear advice seeker,
Thank you for your inquiry, which I would like to answer based on the information provided and in the context of your situation in an initial consultation as follows:
The second home tax in the city of Cologne has been levied since 1.1.2005 based on the Second Home Tax Regulation of 17.12.2004, amended by the version of 18.12.2009.
According to § 1 of the regulation, the holding of a second home in the city area is required for the collection of the second home tax.
Holding a property means, according to the Tax Code (AO), that the property is actually available to you for use, e.g. through a lease agreement. If, as you write, there was no room available in Cologne and no rent was paid anymore, then the lease agreement must have been terminated as of February 2006. Then you would not have had a property anymore, as no property was available to you. At the latest, since the demolition of the house, you had no property available.
You must therefore present the termination of the lease agreement for the property or room to the city or the court. Additionally, you should mention that the house was demolished. If you did not have another second home in Cologne at that time, then no second home tax can be levied.
In summary, you must provide evidence that the lease agreement was terminated and the house was demolished. You can provide this evidence through the landlord, who can confirm the situation in writing. If you provide this evidence, then you do not have to pay the second home tax from the termination or cancellation of the lease agreement or the demolition of the house.
You should consult a local lawyer or tax advisor for assistance here.
I hope I was able to provide you with some initial guidance.
Sincerely,
Ulrich Stiller
Tax advisor/Diplom Business Administrator
