Who is affected by the second home tax?
The tax applies to all persons who have a second home in the city of Salzgitter. At the end of 2019, around 4,700 people over the age of 18 were registered with a secondary residence in Salzgitter.
If you have registered a secondary residence in Salzgitter, you will receive a letter from us at the address of your main residence in which we ask you to complete the declaration form for the secondary residence tax. Please sign it and return it to the City of Salzgitter.
Alternatively, you can download the declaration (see downloads below), fill it in, sign it and send it to us.
How do I deregister my second home?
If your second home no longer exists here, you can deregister it at your main residence or at the Bürgercenter Salzgitter-Lebenstedt or Salzgitter-Bad.
If the secondary residence is to be re-registered as the main residence, the 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.
Who is exempt from the second home tax?
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 one room or one place to sleep there are exempt from the second home tax.
How high is the second home tax?
The assessment basis for the amount of the second home tax in Salzgitter is the net cold rent of the second home. The tax rate is 10 percent of the net cold rent. The tax is due on February 15, May 15, August 15 and November 15 of each year in the amount of one quarter of the annual amount.
Where can you find more information?
You can find the current version of the statutes for the collection of the second home tax under Downloads below. There you will also find further explanations as a PDF document as well as the declaration on the second home tax.
If you have any further questions about the second home tax, please contact us by e-mail or telephone.
Do you have another request?
Please complete the form sent to you and send it to the City of Salzgitter. Your tax liability will then be checked for the assessment in spring 2020.
Please be sure to include your contact details!
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