I don’t think so. I have friends with 2nd homes in, have a guess, and I’m haven’t heard them talk about this. I can ask.Don’t Germans have to pay a “ 2nd home” tax if they buy another house outside Germany?
My mate has put his villa up for sale in Spain last week due to lots of new “taxes” being levied on non eu residents. He had a local tax levied of €400 last week which he thinks is one of a few the local government taxes they are bringing in to discourage holiday homes as they have the same lack of affordable houses for locals. ( his is north of valencia)