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 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.
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 text was automatically translated based on the German content.
Lower Saxony Ministry of the Interior and Sports
The responsibility lies with the municipality, the joint municipality and the city.