Hunting tax Unfortunately this specification of service has not yet been completely translated.

The hunting tax is a municipal tax in Germany. It may be levied as an expense tax by virtue of the authorisation of the State Law. The person entitled to practise hunting is usually liable to the tax. Both determination and income sovereignty are the responsibility of the local authorities, i.e. the district-free cities or the counties. The tax is levied annually on the basis of the annual hunting value or, in the case of leasing, on the lease price payable by the lessee and may not exceed 20% of the annual hunting lease.

The legal basis is the sections 6, paragraph 1 cisai, section 1 of the municipal tax ordinance in conjunction with the applicable local statutes.

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