Jagdsteuer
Brandenburg
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99067005000000, 99067005000000
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Typ 6
Inhalt
Begriffe im Kontext
nicht vorhanden
Fachlich freigegeben am
nicht vorhanden
Fachlich freigegeben durch
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The legal basis is § 6, Abs. 1 KAG, § 1 Kommunalabgabenverordnung in conjunction with the applicable local statutes.
The hunting tax is a municipal tax in Germany. It may be levied as an expense tax by virtue of authorisation under Land law. The person entitled to hunt is usually liable to tax. Both determination and revenue sovereignty are incumbent on the local authorities, i.e. the district-free cities or the rural districts.
The tax is levied annually on the basis of the annual hunting value or, in the case of leasing, on the rent payable by the lessee and may not exceed 20% of the annual hunting rent.