Dogs: Dog tax

Municipalities, offices or cities can levy a dog tax for their territory.

The dog tax is a local expense tax. It can be levied by the municipalities on the basis of the Municipal Tax Act and a municipal statute on the levying of a dog tax.

Owner of a dog is who is not only temporary

  • decides on its care, use, supervision, etc., i.e. has the power of destination,
  • pays for the costs of the animal out of one's own interest,
  • takes advantage of the general value and benefit of the animal, and
  • bears the risk of its loss.

The obligation to report is regulated in detail in the respective municipal statutes. This provides for a notification obligation regularly within 14 days.

Depending on the regulation in the municipality, the dog owner receives a dog tax stamp, which is carried or attached to the collar of the dog and returned after deregistration.

In addition, according to § 5 of the Act on the Keeping of Dogs (HundeG), a dog older than three months must be identified with an identification number by an electronic identification number (transponder). This number must be indicated when registering or deregistering.

Hints

The municipal statutes regularly provide for exemptions and reductions, for example for dogs that are kept for certain guarding purposes (for example, guarding herds or remote residential buildings) as well as for guide dogs and medical dogs.

Municipal Tax Act in conjunction with a municipal statute

Related Links

  • § 5 Act on the Keeping of Dogs (HundeG)

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