Dog tax; registration and deregistration of a dog

The municipalities are entitled to levy a tax on the keeping of dogs if they enact a corresponding local dog tax statute. Because the dog tax bylaws can vary from municipality to municipality, an assessment of specific tax assessments is only possible taking into account the respective dog tax bylaws.

The decision as to whether or not to issue a dog tax statute is at the discretion of the municipality. The courts have approved that it is permissible for municipalities to only tax the keeping of dogs, but not other (domestic) animals (cats, horses, etc.).

As a local consumption and expense tax, the dog tax may not be levied on commercially owned dogs (e.g. pet shops or service dogs).

Municipalities have a wide range of discretion when setting dog tax rates. The same applies to the granting of tax reductions. An increased tax for so-called fighting dogs is not prescribed by law, but has since been declared permissible by the courts. The decision as to whether to make use of this option is at the discretion of the municipality.

You can find out in which cases dogs must be registered with the municipality and, if applicable, deregistered again, and which documents are required for this, from your municipality, which can make corresponding regulations in the local dog tax statutes.

The municipalities can issue official dog tags to identify registered dogs. Please also contact your local authority for further details.

The keeping of dogs over four months old is subject to tax. The tax liability begins on the first day of the month in which dog ownership begins. If a dog is not kept for the whole year, the dog tax is assessed in corresponding installments.
in corresponding installments.

The tax liability ends on the last day of the month in which dog ownership ends.

Please note that the dog tax statutes regularly oblige the dog owner to report the dog to the municipality immediately after the start of ownership (notification obligation) in order to enable the dog tax to be collected in the first place. The municipality can also order the immediate deregistration of the dog when the owner moves away at the end of the dog's ownership or when the reasons for dog tax relief cease to apply.

The dog tax is due on the date specified in the respective dog tax statutes and is levied by the municipality by means of a tax assessment notice. If you do not agree with a tax assessment notice, please ensure that you comply with the appeal deadlines stated in the respective legal notice, as the notices can only be revoked at the discretion of the municipality after they have expired. State legal supervision can only influence this in exceptional cases.

Registration

Written registration for the dog tax must be submitted within 14 days. You can complete and send the dog tax registration online. Alternatively, you can use the eForm to register for the dog tax.

Issuing a SEPA direct debit mandate for the collection of the dog tax is voluntary.

Deregistration

You must cancel your dog tax registration in writing within 14 days.
In the event of a change of ownership, the name and address of the new owner must be stated.
A veterinary certificate or similar must be submitted for deceased dogs.

You can complete and send the dog tax deregistration form online.
Alternatively, you can use the eForm for deregistration from the dog tax.