Second home tax fixing Unfortunately this specification of service has not yet been completely translated.

The competent authorities in Lower Saxony can decide whether and to what extent they wish to levy second home tax. There is no obligation to levy the second home tax. The residence of another apartment (second or ancillary apartment) next to a main apartment is taxed.

The basis of assessment is usually the annual rental expenses, in the case of condominiums the local comparative rent (rent mirror). Due to local autonomy, there are no uniform regulations.

Documents may be required. Please contact the appropriate body.

The second-home tax is a local expense tax in accordance with Article 105(2)a of the Basic Law, for which the Lower Saxony state legislature has legislative authority. By paragraph 3 (1) sentence 1 of the Lower Saxony Municipal Tax Act (NKAG), he has transferred his legislative authority for local expenditure taxes to the towns and municipalities.

Related Links

  • Art. 105 Abs. 2a Grundgesetz
  • § 3 Abs. 1 Satz 1 Niedersächsisches Kommunalabgabengesetz (NKAG)

Responsible for the content
Lower Saxony Ministry of Home Affairs and Sport

Last update or date of publication
09.03.2010