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Source: BUS Sachsen-Anhalt (Linie6PLus)

Second home tax


Cities and municipalities can decide, under their own responsibility and on their own responsibility for local finance policy, whether and to what extent they want to levy second-home tax in compliance with the revenue-raising principles. The holding of another apartment (second or secondary) next to a main dwelling 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 an ancillary dwelling. Whether the apartment is rented or occupied by the owner himself does not matter, nor does it matter whether the main apartment is located in the same place.

The levying of second-home tax requires a statute according to the Municipal Tax Act of the Land of Saxony-Anhalt. The basis for assessment is usually the annual rental expenses and, by the way, the local comparative rent (rental mirror). Due to the autonomy of the municipal authorities, no uniform rules apply.

According to the case law of the Federal Constitutional Court, married couples who do not live separately for professional reasons are generally exempt from the second-home tax.

You can find out whether and to what extent or under what conditions you have to expect corresponding payment obligations from the registration authority responsible for your second or secondary residence.

The text was automatically translated based on the German content.

The text was automatically translated based on the German content.

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