The City of Bonn has levied a secondary residence tax since January 1, 2011. This tax must be paid by all those who move into or have already moved into a secondary residence in Bonn within the meaning of the Federal Registration Act.

The legal basis is the statute of the City of Bonn on the levying of a second home tax dated July 12, 2010, which you can also find under "Forms and links" on this page.

Like the dog tax, for example, the second home tax is a so-called local expense tax. Expense tax because a "special expense" is taxed, i.e. the use of income for things that go beyond the satisfaction of general living requirements (here: having a second home).

Bonn offers its citizens a diverse and rich infrastructure. Thanks to this infrastructure and the facilities financed by city taxpayers' money, Bonn is a city worth living in, the benefits of which can be enjoyed by both primary and secondary residents.

By paying this tax, second home owners not only contribute to the costs incurred by the city, they also help to maintain the attractive infrastructure.

The second home tax amounts to 13% of the annual net rent (= rent excluding ancillary costs).