No, they are not – and it can be a little confusing that the three states have the same name. Lower Saxony is actually in northwest Germany (the capital is Hanover), while Saxony-Anhalt (capital Magdeburg) borders Saxony. Saxony’s formal name is the Free State of Saxony. The region’s history explains a bit more about how the names came to be, including why Upper Saxony is actually located below Lower Saxony.