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Assessment of second home tax

The competent authorities in Lower Saxony can decide whether and to what extent they want to levy second home tax. There is no obligation to levy the second home tax. Taxation is levied on the possession of another dwelling (second or secondary residence) in addition to a main residence.

The assessment basis is usually the annual rental expense, in the case of condominiums the local comparative rent (rent index). Due to the autonomy of the municipalities, no uniform regulations apply.

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

Documents may be required. Please contact the competent authority.

Fees may apply, please contact the relevant authority.

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

The second home tax is a local expense tax pursuant to Article 105 (2a) of the Basic Law, for which the Lower Saxony state legislature has legislative sovereignty. With § 3 (1) sentence 1 of the Lower Saxony Municipal Tax Act (NKAG), it transferred its legislative sovereignty for local expenditure taxes to the cities and municipalities.

Lower Saxony Ministry of the Interior and Sports

The text was automatically translated based on the German content.

competent Bodies

Samtgemeinde Nordhümmling - Steuern
Address: Poststraße 13, 26897 Esterwegen
Address: Hauptstraße 87, 26903 Surwold
Telephone: 05955 200-52
Telephone: 04965 9131-17
Fax: 05955 200-20
Fax: 04965 9131-99

Data protection information

Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62 , 49705 Meppen
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
IBAN: DE36250100300012132306


Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
responsible for:

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

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