Second home tax for single family home - main residence nursing home in the neighboring town
September 23, 2019 | 30,00 EUR | answered by Steuerberater Knut Christiansen
Hello,
my grandparents (both around 90 years old) have lived in your single-family house in Dresden for many years. Unfortunately, they had to move to a nursing home (full care) in the neighboring city of Radebeul. We have re-registered them and changed their main residence to the nursing home.
Now we have received a request/form from the city of Dresden regarding the second residence tax. The single-family house (second residence according to the city of Dresden) belongs to my grandfather and both of them will unfortunately not return to it due to their very poor health. It is currently empty and in need of renovation.
What would be the procedure to avoid the second residence (tax), since their house will not be used as a second residence (residence) for them anymore!
Thank you,
Nico
Good day and thank you for your inquiry, which I would like to answer as follows.
According to the statute of the state capital Dresden, a second residence is defined as follows:
§ 2 Definition of a second residence
(1) A second residence within the meaning of this statute is any apartment that a resident holds as a secondary residence according to § 21 (3) of the Federal Registration Act for their own personal needs or the personal needs of family members in the state capital Dresden. An apartment does not lose the status of a second residence if the owner uses it temporarily for purposes other than those mentioned above.
Therefore, you should inform the city of Dresden that your grandparents are not able to use the apartment as a secondary residence. If necessary, another deregistration as a secondary residence may be required.
I hope this answers your question, otherwise feel free to ask for further clarification at no cost.
I would like to remind you that this forum cannot replace a thorough and personal tax consultation, but is primarily intended to provide an initial tax assessment. By adding or omitting relevant information, the legal assessment of your situation could be different.
Best regards,
Knut Christiansen
Tax consultant
