Tax

The property tax is levied by the city of Rodgau according to the land assessment notice. Based on this, you can pay the amount by direct debit or bank transfer. Further information can be found in the property tax assessment notice.

The property tax is calculated on the basis of three factors

• Value of the property
• Tax base
• Levy rate
  
  

The tax assessment amount used by the tax office is calculated on the basis of the value of the property and the tax assessment rate. This is multiplied by the assessment rate to give the amount of property tax.

The trade tax is levied by the city of Rodgau after the trade tax assessment notice has been issued by the responsible tax office. Based on this, you can pay the amount by direct debit or bank transfer. Further information can be found in the trade tax assessment notice.

Trade tax is a real tax (also known as an object tax) and is based solely on the taxable object, without taking into account the personal circumstances of the tax debtor (e.g. their ability to pay). The taxable object of trade tax is the business and its objective earning power. The trade tax debtor is the entrepreneur. The entrepreneur is the person for whose account the business is conducted. If the activity of a partnership is a trade, the company is liable for the tax.

Profits from sole proprietorships and partnerships are subject to trade tax if they generate income from commercial operations or from corporations.

Profits from freelance, agricultural and forestry or asset management activities (e.g. letting and leasing) are not subject to trade tax.

The dog tax is levied by the city of Rodgau on the basis of the dog tax assessment notice. Based on this, you can pay the amount by direct debit or bank transfer. Further information can be found in the dog tax notice.

• The keeping of, for example, guide dogs, service dogs, dogs belonging to forestry staff and gamekeepers may be exempt from tax or subject to a tax reduction.

The gaming machine tax is levied by the city of Rodgau on the basis of the gaming machine tax assessment. Based on this, you can pay the amount by direct debit or bank transfer. Further information can be found in the gaming machine tax notice.

The town of Rodgau does not receive any share of income tax from people with secondary residences. Under the municipal financial equalisation scheme – the tax-sharing arrangement between the state and local authorities – only those with a main residence are taken into account.

However, owners of a secondary residence in Rodgau benefit from the full range of facilities (public library, music school, etc.) that the town provides for its residents. It is therefore fair that all residents should contribute equally to the costs incurred by the town.

All adults who are holders (e.g. owners, tenants or authorised users) of a second home within the municipality of Rodgau. It does not matter whether their primary residence is located within or outside Rodgau.

The legal basis is the by-law on the levying of a second-home tax within the territory of the town of Rodgau (Hesse), which came into force on 1 July 2026, in conjunction with the Hessian Municipal Code and the Law on Local Taxes for the State of Hesse.

A second home is any property that a person owns, in addition to their main home, for their own personal use or that of their family members.

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).

If several people jointly own a second home, they must all pay their share of the tax on the property.

Along with the cover letter, a questionnaire will be sent to everyone who owns a second home in Rodgau. This ‘Second Home Tax Declaration’ must be completed, signed within the specified deadline and, where applicable, returned together with the relevant supporting documents – even if the second home falls under one of the exemptions. On this basis, everyone will receive their tax assessment.

The second-home tax amounts to ten per cent of the annual net rent excluding service charges.

Example:

If the monthly net rent (excluding service charges) is 500 euros, an annual second-home tax of 600 euros (500 euros × 12 months × 10 per cent) is payable.

For flats let on a gross rent (excluding heating) or gross rent (including heating) basis, or which are let fully furnished, a corresponding deduction of 10 per cent or 20 per cent, respectively, is applied.

If you own the flat or are provided with it free of charge, the net basic rent is set at the rate customary for the area. The town of Rodgau carries out an assessment for this purpose.

Tax liability arises at the start of the calendar year. If a second home is occupied after 1 January, tax liability begins on the first day of the following month. It ends at the end of the month in which the taxpayer gives up the second home or the conditions for it to be regarded as a second home cease to apply.

Example:

Registration by 18 February:

• Tax liability begins on 1 March of that year

Cancellation by 22 March:

• Tax liability ends on 31 March of that year

The tax is due on 1 July each year. Upon application, it may be paid in quarterly instalments on 15 February, 15 May, 15 August and 15 November.

We recommend setting up a SEPA direct debit mandate for payment. (Please enter your bank details on the form for this purpose.)