Second home tax of the city of Chemnitz

Facts about the second home tax

The basis for levying the second home tax is the Saxon Municipal Tax Act, the Tax Code and the Second Home Tax Statutes of the City of Chemnitz.

The second home tax amounts to 20 % of the annual net cold rent.

For flats that are

  • are owned by the taxpayer,
  • is provided to the taxpayer free of charge or for a fee below the local rent,
  • are unused,

the customary local rent is to be applied. It is estimated by the City of Chemnitz on the basis of the net cold rent that is regularly paid for rooms of the same or similar type, location and furnishings.

Second home tax?

If you have a secondary residence in the city area, the city of Chemnitz levies a secondary residence tax. A dwelling is considered a secondary residence if the resident has it as a secondary residence in addition to their main residence for their own personal living needs or the personal living needs of family members in the city of Chemnitz.

Tax exemptions

In principle, homes that married and not permanently separated persons occupy for professional reasons in the tax-collecting municipality alone without their respective spouse and which they use predominantly are exempt from tax liability if the spouses' main residence is outside the tax-collecting municipality. Registered partners who are not permanently separated are treated in the same way as spouses who are not permanently separated.

As a rule, they are also not subject to tax:

  • Flats that are provided by independent welfare organisations for therapeutic reasons for a fee or free of charge
  • flats that are provided by public and independent youth welfare organisations for educational purposes, either for a fee or free of charge.

Origin and end of tax liability

The tax is levied as an annual tax. The taxable period is the calendar year. The tax liability for a calendar year arises on 1 January. If the second home status does not arise until after 1 January, the tax liability arises on the first day of the month following this date. The tax liability ends at the end of the calendar month in which the taxpayer gives up the home or the conditions for accepting a second home cease to apply.

If, after checking your registration situation, you realise that you are incorrectly registered as having a secondary residence, please correct your registration status immediately at the registration office of your main/only place of residence.