City council decides to change the second home tax
Yesterday, the city council passed the 1st statute amending the second home tax statute (draft resolution B-149/2013) by a majority vote. This city council resolution removes the discrimination against civil partners in a registered partnership who are not permanently separated compared to married persons who are not permanently separated.
The City of Chemnitz has been levying tax on second homes since 1 January 2006. The amendment to the second home tax statutes was made on the basis of the city council resolution of 17 April 2013 and comes into force on the day after the public announcement in the Chemnitz official gazette.
In addition to the equalisation of civil partnerships, there are further changes: For example, it is specified that only adult owners of a secondary residence are subject to tax liability. The professional reasons in connection with the tax exemption for married persons who are not permanently separated are interpreted more broadly. Training periods that serve as preparation for actual gainful employment (e.g. studies, apprenticeships, internships, traineeships) are now also included. This regulation also applies to registered partners who are not permanently separated.
Furthermore, § 3 of the statutes stipulates that the spouse or civil partner must occupy the secondary residence alone without their partner.
The obligation for the taxpayer to report changes to the facts relevant to the tax collection within a set period has been newly regulated. The City of Chemnitz is also authorised to check that the exemptions stated in the tax return are up to date.
The existing administrative offences have been supplemented.
Contact: If you have any questions, please contact the City of Chemnitz Tax and Revenue Office on 0371/488-2253 or -2254 or by e-mail at a21(at)stadt-chemnitz.de.