Paying second-home tax

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Special information for the city of Rodgau

If you are registered as having a second home within the Rodgau municipal area, you are subject to second-home taxation. You can find out more about this here.

How do I do this with the city of Rodgau?

When?

  • Available at any time as a PDF or in person by appointment during opening hours

How?

  • PDF
    • A PDF and further information will follow
    • to steuer@ro dgau.de

  • on site
    • Philipp-Reis-Straße 7, 63110 Rodgau

What do I need for this? (documents)

  • A copy of the tenancy agreement for the second home

Costs?

General, more detailed information on this service can be found below.

Please note in particular our information under:

  • Service description

    The towns and local authorities in Hesse may decide, under their own jurisdiction and on their own legal and financial responsibility, whether and to what extent they wish to levy a second-home tax. There is no obligation to levy the second-home tax. The tax is levied on the ownership of an additional property (second or secondary home) in addition to a main residence.

    As a rule, this applies to all persons who own an additional property in the same municipality or in another municipality in addition to their main residence. The second home tax is levied in the municipality where the second home is situated. It makes no difference whether the property is rented or occupied by the owner themselves, nor does it matter whether the main residence is in the same location.


    Exceptions: The by-law on second homes may provide for exemptions, for example for all married couples who do not live permanently apart and who use the secondary residence primarily for work-related reasons, or for flats in retirement homes, residential care homes and nursing homes.


    Please note: You are required to register your second home with the relevant authority.
    Registering with the registration office also counts as filing a tax return.

    Special information for the city of Rodgau

    Note from the town of Rodgau:

    The ‘discretionary’ exemptions mentioned above (Exceptions: The by-law on tax on second homes may allow exemptions, for example for all married couples who do not live permanently apart and who use the secondary residence predominantly for professional reasons, or for flats in retirement homes, residential care homes and nursing homes.) do not apply to the town of Rodgau. The text is taken from a central database of the State of Hesse and refers to other towns.

    According to the by-laws on the second-home tax, the following exemptions apply in Rodgau.

    The following are not considered second homes within the meaning of the Articles of Association:

    • Housing provided by public or charitable organisations for therapeutic or educational purposes
    • Flats in retirement homes, care homes or other facilities designed to provide care for people in need of care or with disabilities, and
    • Rooms in women’s refuges (safe houses)

  • Prerequisites

    As well as your main home, you also have a second home

  • What fees are incurred?

    The basis for assessment is usually the annual rent; in the case of owner-occupied flats, it is the local comparative rent (rent index). Due to local authority autonomy, there are no standardised regulations.

  • Legal basis


Responsible departments

Responsible employees