The cities and municipalities can decide, on their own responsibility and with municipal financial responsibility, whether and to what extent they want to levy second home tax in compliance with the revenue-raising principles. The possession of another dwelling (second or secondary residence) in addition to a main residence is taxed.

As a rule, this applies to all natural persons who have moved into an apartment in the place concerned and have registered it as a secondary residence. Whether the apartment is rented or inhabited by the owner himself does not matter, nor does the question of whether the main residence is in the same place.

The levying of second home tax requires a statute under the Municipal Tax Act of the Land of Saxony-Anhalt. The basis of assessment is usually the annual rental expenses and, incidentally, the local comparative rent (rent index). Due to the municipal autonomy, no uniform regulations apply.

Exceptions:
According to the case-law of the Federal Constitutional Court, married persons who live permanently apart and who maintain a secondary residence for professional reasons are generally exempt from the second home tax.