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. As the dog tax bylaws can vary from municipality to municipality, it is only possible to assess specific tax assessments by 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 following calendar month in which dog ownership begins. If a dog is not kept for the entire year, the dog tax is assessed 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 levied in the first place. The municipality can also order the immediate deregistration when the dog moves away at the end of dog ownership or when 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.

The tax for each dog is 132.00 euros. The tax for each additional dog is 168.00 euros. Deviating from this, the dog tax for fighting dogs with a negative certificate is 264.00 euros, for fighting dogs without a negative certificate 1,056.00 euros. Please refer to the dog tax statutes for the circumstances for a tax exemption and a tax reduction.

Registration

You must register for the dog tax within 14 days. You can complete and send the dog tax registration online.

Deregistration

You must deregister from the dog tax within 14 days. You can complete and send the deregistration from the dog tax online. In the event of a change of ownership, the name and address of the new owner must be provided. A veterinary certificate must be submitted for deceased dogs. Please note that in the event of late notification or missing proof of termination of dog ownership in Erlangen, the tax liability only ends at the end of the month in which the notification including proof is received by the City of Erlangen.