Around 4,700 people over the age of 18 are currently registered as having a second home in Salzgitter. This group of people will be contacted by the city of Salzgitter in mid-December 2019 with the address of their main residence and asked to complete, sign and return the declaration form for the secondary residence tax to the city by mid-January 2020.

If the secondary residence no longer exists or if the secondary residence is to be re-registered as the main residence, the deregistration or re-registration must be carried out at the registration office of the main residence or the future main residence. The decisive factor for the decision between main and secondary residence is that the main residence is the predominant center of life.

The assessment basis for the amount of the second home tax in Salzgitter is the net rent of the second home. The tax rate is 10 percent of the net rent. The tax is due on February 15, May 15, August 15 and November 15 of each year, each in the amount of one quarter of the annual amount.

Students who have a second home in the city of Salzgitter and are registered with their main residence, e.g. in their parents' home, and only have a room or a place to sleep there are exempt from the second home tax.