The introduction of a second home tax has sparked increased interest among many municipalities and promises a lucrative revenue stream in the age of mobility. However, the taxation of second homes faces widespread resistance among the population. It is therefore not surprising that the issue of the second home tax has long become a hot topic in administrative and financial courts. The study explains the origins, effects, and systematics of this multifaceted tax and presents system-compliant solutions to existing problems. The analysis of constitutional and European legal questions demonstrates that the second home tax can be levied from a legal standpoint, provided that students and trainees are exempt from taxation.