Second home tax assessment
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. The possession of another dwelling (second or secondary dwelling) in addition to a main dwelling is taxed.
The assessment is usually based on the annual rental expenses, in the case of condominiums the local comparative rent (rent index). Due to the autonomy of the municipality, there are no uniform regulations.
Who should I contact?
The responsibility lies with the municipality, the joint municipality and the city.
Which documents are required?
Documents may be required. Please contact the competent authority.
What are the fees?
Fees may apply, please contact the competent authority.
What deadlines do I have to pay attention to?
Deadlines may have to be observed. Please contact the competent authority.
Legal basis
The second home tax is a local expenditure tax in accordance with 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.
Kind. 105 para. 2a of the Basic Law
§ 3 para. 1 sentence 1 Lower Saxony Municipal Tax Act (NKAG)
Technically approved by
Lower Saxony Ministry of the Interior and Sport
Author
The text was automatically translated based on the German content.