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Second-Home Tax Ordinance

Stand: 10.08.2026

Bylaw on the Collection of the Second-Home Tax in the City of Erlangen (Second-Home Tax Bylaw) dated July 30, 2026

§ 1 General Provisions
§ 2 Tax Base
§ 3 Tax Liability
§ 4 Tax Base
§ 5 Tax Rate
§ 6 Commencement and Termination of Tax Liability
§ 7 Assessment and Due Date
§ 8 Reporting Obligation
§ 9 Tax Return
§ 10 Obligations to Cooperate
§ 11 Entry into Force

For questions regarding the content, please contact the City Treasury.

pdf, 135 KB, Second home, Second-Home Tax, Temporary Housing Tax

Second-Home Tax Ordinance

Bylaw on the Collection of the Second-Home Tax in the City of Erlangen (Second-Home Tax Bylaw) dated July 30, 2026

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