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Second residence property tax

If you are aiming at registering a secondary residence please be aware of the fact that the city of Dresden has been raising a so-called Second Residence Property Tax since 01.01.2006. The council of the city of Dresden decided upon the "Satzung über die Erhebung einer Zweitwohnsitzsteuer in der Landeshauptstadt Dresden (Zweitwohnungssteuersatzung)" on 24.02.2005 (published in the Dresden official register no. 12/2006, p.9).

After registration with a secondary residence (second home), the tax and city treasury office is informed of the registration by the citizens' office. Thereupon, the tax and city treasury office will send you the "Erklärung zur Zweitwohnungssteuer" (declaration on secondary residence tax). All tenants of rooms in our student halls who have received such a letter must fill it out and return it with a copy of the rental agreement.

If there is no reference to the Second Residence Property Tax/assessment basis on the rental agreement under the total flat rate rent, you need the "Bescheinigung über die Bemessungsgrundlage zur Zweitwohnungssteuer"(Certificate on the assessment basis for Second Residence Property Tax). (All rental agreements issued after 4 August 2020 contain this note).

In our office no. 105, 108 or 115 you will be given the "Bescheinigung über die Bemessungsgrundlage zur Zweitwohnungssteuer" (certificate concerning the base for the Second Residence Property Tax). It is absolutely necessary to attach this document to the official statement sent to you by the tax office.

You may also request the certificate by e-mail. You will then receive the document by post. Please send an e-mail to:

Görlitz und Zittau

Second residence property tax

The city council in Zittau introduced the secondary residence tax in June 2016. It is in force since August 1st 2016 and is 10 % of the net cold rent. Apart from the monetary income the city pursues another goal with the new tax: the residents with the secondary residence have to relocate their life to Zittau and register their main residence here.

The city council of the city Görlitz introduced the the secondary residence tax from 01.01.2011. Due to this, the city Görlitz increases a local added tax for holding a secondary place of residence since January 2011.

Removal allowance

Students who are registered at the University of Zittau/Görlitz and have their main place of residence in Zittau or Görlitz on December 31st, get the allowance in the amount of 50 euros upon application.

The allowance application can be made till January 31st of the following year at the registration offices of the cities Zittau or Görlitz by submitting the ID card, the student card and the current confirmation of enrollment. The application can be made in person only. The allowance will be transferred to the student's bank account after submitting the application, the processing of the application is free of charge.