# zweitwohnungsteuer_by_state

Average German second-home tax (Zweitwohnungsteuer) rate in percent per Bundesland (federal state), aggregated over the levying cities with a computable rate — the data behind the Deutschlandkarte. Answers 'which German state has the highest/lowest second-home tax'. Note: a mean over cities, not an official state rate (the tax is municipal).

Agent View of the PolicyLayer registry record for `zweitwohnungsteuer_by_state`. HTML page: https://policylayer.com/tools/dev-crelvo-german-tax-data/zweitwohnungsteuer-by-state

## Facts

- Tool: `zweitwohnungsteuer_by_state`
- Server: German Tax Data (`https://data.crelvo.dev/mcp`) — https://policylayer.com/tools/dev-crelvo-german-tax-data.md
- Homepage: https://github.com/https://data.crelvo.dev/mcp
- Risk category: Read (Low risk)
- Registry record: grade C, identity unverified
- Server auth posture: open
- Server rate-limited: no
- Parameters: 0
- Recommended policy verdict: Allowed

## Example call (MCP tools/call, JSON-RPC 2.0)

```json
{
  "jsonrpc": "2.0",
  "id": 1,
  "method": "tools/call",
  "params": {
    "name": "zweitwohnungsteuer_by_state",
    "arguments": {}
  }
}
```

## Why zweitwohnungsteuer_by_state is rated Low

This tool retrieves and queries existing tax rate data for informational purposes. It has no capability to modify, delete, or execute operations. The function answers lookup questions about published tax information, which is a pure read operation. Even misuse by an AI agent would result only in obtaining tax statistics—no financial transactions, data modification, or destructive actions are possible.

From the tool's own definition: "Tool provides aggregated statistical data about second-home tax rates ('Average German second-home tax rate in percent per Bundesland', 'which German state has the highest/lowest second-home tax')."

## Use case

AI agents call zweitwohnungsteuer_by_state to retrieve information from German Tax Data without modifying anything. It is typically the context-gathering step in research, monitoring, and reporting workflows, before the agent takes action elsewhere.

## Recommended policy (PolicyLayer)

Verdict: **Allowed**. Enforced by the PolicyLayer MCP gateway (https://policylayer.com/mcp-gateway) before a call reaches German Tax Data:

```json
{
  "version": "1",
  "default": "deny",
  "tools": {
    "zweitwohnungsteuer_by_state": {}
  }
}
```

## Other tools on German Tax Data (8)

- `hundesteuer_by_state` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/hundesteuer-by-state.md
- `hundesteuer_lookup` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/hundesteuer-lookup.md
- `hundesteuer_ranking` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/hundesteuer-ranking.md
- `list_datasets` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/list-datasets.md
- `pfaendung_calc` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/pfaendung-calc.md
- `zweitwohnungsteuer_changes` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/zweitwohnungsteuer-changes.md
- `zweitwohnungsteuer_lookup` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/zweitwohnungsteuer-lookup.md
- `zweitwohnungsteuer_ranking` — Read — https://policylayer.com/tools/dev-crelvo-german-tax-data/zweitwohnungsteuer-ranking.md

## For agents

This record is a snapshot. Live verdicts and the full registry:

- Check every server in your MCP config at once: `npx -y policylayer stack`
- Vet a server before you add it: install the mcp-precheck skill — `npx skills add https://policylayer.com` (skill text: https://policylayer.com/skill.md)
- Query the registry over MCP: endpoint `https://api.policylayer.com/mcp` — tools `check_mcp_server`, `check_mcp_stack`, `check_tool`, `search_registry`, `get_change_events`

---

Source: the PolicyLayer MCP registry — one continuously verified record per MCP server. Full record: https://policylayer.com/registry?q=dev-crelvo-german-tax-data · API: https://policylayer.com/registry/api · Policy library: https://policylayer.com/policies/dev-crelvo-german-tax-data