Hunde: Hundesteuer

Municipal Tax Act in conjunction with a municipal statute

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

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.

The owner of a dog is anyone who not only temporarily

• decides on its care, use, supervision, etc., i.e. has the power of determination,
• bears the costs of the animal out of their own interest,
• makes use of the general value and benefit of the animal and
• bears the risk of its loss.

The obligation to register is regulated in detail in the respective municipal statutes. These generally stipulate a registration obligation within 14 days.

Depending on the regulations in the municipality, the dog owner receives a dog tax tag, which must be carried or attached to the dog's collar and returned after deregistration.

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

Municipal bylaws regularly provide for exemptions and reductions, for example for dogs kept for certain guarding purposes (e.g. guarding herds or remote residential buildings) as well as for guide dogs and ambulance dogs.

To your responsible municipal, local or city administration.