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ABSTRACT Second homes are at the nexus of tourism and migration. Previous research has demonstrated that second homes are important domiciles after retirement. Nevertheless, few studies have addressed this issue specifically. Many households claim that they would use their second homes more often, and some even state that they would convert these homes into their new permanent homes. While this is a known phenomenon, its geographical outcome is rather unknown. Hence, the purpose of this paper is to investigate the conversion of second homes into primary residences. This is done with respect to timing and geographical patterns. A geo-referenced longitudinal population database allows for identifying converted properties and linking them to information of their owners' households. This facilitates a discussion regarding the impact of conversions on planning and service provision in host communities, too. The analysis refers to the time period from 1991 to 2005. [ABSTRACT FROM AUTHOR]