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Second home tax exemption


Generally exempt from the second home tax are married couples who are not permanently separated and who maintain a secondary residence for professional reasons. The levying of the second home tax on the possession of second homes by married persons constitutes a violation of Art. 6.1 of the Basic Law for the Federal Republic of Germany (GG).

The responsibility lies with the municipality, the joint municipality and the city.

Documents may be required. Please contact the competent authority.

There are no fees.

Deadlines may have to be observed. Please contact the competent authority.

Lower Saxony Ministry of the Interior and Sport

The text was automatically translated based on the German content.

Data protection information


Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)