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Saarland
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99102017002000, 99102017002000
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Typ 4
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The cities and municipalities are responsible for deciding whether and to what extent they make use of the option to levy a second residence tax. The tax is levied on the possession of an additional dwelling (second or secondary residence) in addition to a main residence. As a rule, this applies to all persons who have moved into an apartment in the town in question and have registered it as a secondary residence. Whether the apartment is rented or occupied by the owner does not matter, nor does the question of whether the main residence is in the same place. If you would like more detailed information on this for your municipality/city, you can select your municipality from the menu.
If you have moved into a second home in Saarland, it is possible that you will be liable to pay tax on this. However, this varies from municipality to municipality.