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.
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 relevant 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 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.