Pied-Ã -terre
A second home ( Austria: secondary residence, and Pied- à -terre ), each residence that is not your principal residence.
In Germany it is prescribed according to national legal reporting laws, every secondary residence to the competent registration office sign in and out. Violators will be prosecuted as a misdemeanor. Minor children are living separately and guardians are entered as a rule with a second home in the one legal guardian with whom the child is not primarily.
Some cities charge a second home tax.
The question of where someone has his main residence is, for income taxation relevant ( see also tax avoidance ).