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Assessment of second home tax

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The location is used to determine the responsible office for the selected administrative service. In most cases you can enter your place of residence to find the competent authority. However, there are also cases in which a different location must be specified. Here are some examples:

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Assessment of second home tax

Read aloud

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.

Legal basis

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.

Article 105 (2a) of the Basic Law
§ 3 para. 1 sentence 1 Lower Saxony Municipal Tax Act (NKAG)

Which documents are required?

Documents may be required. Please contact the competent authority.

What are the fees?

Fees may apply, please contact the relevant authority.

What deadlines do I have to pay attention to?

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

Author

The text was automatically translated based on the German content.

Technically approved by

Lower Saxony Ministry of the Interior and Sports

Who should I contact?

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

Responsible authorities

Read aloud

Einheitsgemeinde Haselünne, Stadt

Address: Rathausplatz 1 , 49740 Haselünne
Timetable

Postal address: Post Office Box 280 , 49735 Haselünne
Timetable

Telephone: 05961 509-0

Fax: 05961 509-500

Email: Get in touch

www: https://www.haseluenne.de

Building Access

elevator available, wheelchair-accessible

Contact

Bürgerservice Stadt Haselünne

responsible for:

Haselünne:

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

Assessment of second home tax

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Further Links

Read aloud

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.