Hunting tax

Counties and independent cities can levy a hunting tax for their territory.

The hunting tax is a local expense tax. It can be collected by the districts and independent cities. There is no obligation to levy a hunting tax.
Taxable person is anyone who exercises the right to hunt or has it exercised.

§ 3 Abs. 3 Kommunalabgabengesetz des Landes Schleswig-Holstein (KAG)

Related Links

  • § 3 KAG

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