Mary Allen
In Germany, there are many types of taxes that benefit the state, federal state, or municipality. This includes the dog tax. Here you can find out why dog owners are asked to pay for their faithful companions and how it all works.
What is the Dog Tax and What is it For?
The dog tax refers to the keeping of dogs and expresses a special effort. It is a municipal tax and is one of the expense taxes. This means that every community in Germany has private dog owners who pay a certain dog tax rate. Commercial dogs or dogs that work as guide dogs, for example, are exempt from tax liability. As a direct tax, the dog tax is due once a year. The amount to be paid is based on the municipal tax law and is determined individually by the respective municipality. There is no distinction based on size or breed (with the exception of dogs classified as dangerous) but based on the number of four-legged roommates. The tax rate increases as a percentage from the second dog onwards.
Each municipality has the right to levy and administer the tax, but not the obligation. The community generally benefits from the revenue. It is not used exclusively for the disposal of dog waste or the creation of more dog playgrounds, but also, for example, for repair or expansion measures by the municipality. The general owner situation is not taken into account. No matter what financial situation the owner is in, everyone has to pay for their dogs. The tax authorities assume that anyone who can afford to keep a dog is also able to pay taxes. In Germany, there are very few municipalities that do not levy a dog tax and have successfully resisted it to date.
Increased Taxes for So-Called List Dogs
Separate regulations apply to pedigree dogs classified as dangerous, which relate both to the keeping itself and to the taxes to be paid. Here, too, each municipality may set an individual tax rate. However, the amount must not be so high that it exceeds the maintenance costs and thus makes it practically impossible to keep a fighting dog.
How and Where Do You Register Your Dog for Tax Purposes?
As soon as puppies have completed their third month of life, they must be registered for tax purposes. As a rule, your dog should be registered within 2 to 4 weeks. In most cases, you can find the exact regulations on the city’s website. Alternatively, you can find out from the regulatory office. You can register using the form provided or by telephone or fax. The tax and city treasury office where the dog has its permanent residence is responsible.
The registration of the dog tax is free of charge for you. In order to register the dog correctly, you should have the following information ready:
- Name and address of the owner
- Name of the dog
- age and race
- How long has the dog been kept?
- possibly specific characteristics
- Certificates of expertise, holding permit – if required
In the case of a change of ownership or a re-registration, you must also state the previous owner and the previous place of residence. It is also possible to register or apply for a discount or exemption from the dog tax. Appropriate proof of entitlement, such as a disability card, must be submitted for this purpose. The city decides whether the exemption or benefit is granted. In any case, working four-legged friends such as rescue dogs and dogs in animal shelters are exempt from tax liability.
Worth Knowing About the Dog Tax Tag
As soon as your four-legged friend is registered, he will receive a free tag with his unique identification number. This cannot be transferred to other dogs. The dog tag must be visible outdoors at all times so that it can be recognized immediately by the regulatory office. This applies as soon as the dog leaves your house or apartment – even if it is on your own property. Four-legged friends that are exempt from the tax also receive a stamp. In this way, authorization and the reason for the exemption can be checked at any time.
Of course, it can always happen that your dog tag gets lost or damaged. You must report this to the city immediately. The cash register number according to the tax assessment as well as your name and address are required for this. The report can be made in writing or by telephone. As a rule, you will receive a new stamp free of charge within a short period of time.
How and When Do You Deregister or Change the Dog Tax?
Deregistration or re-registration can take place for various reasons:
- death of the dog
- Change of residence or domicile
- Change of ownership through sale or donation
The deadlines for this notification can be found on the city’s website and can also be requested by telephone. Surely, especially when the beloved four-legged friend dies, the first thought is not to deregister the tax. Nevertheless, you should observe the deadlines. Because after the registration period has expired, the city can still demand payments up to the end of the calendar month. You need the following documents to deregister:
- ID card of the owner
- if necessary, a death certificate from the veterinarian
- the dog tag
- the last registration certificate from the tax office
- the unsubscribe form
You should re-register your dog when you give it away or donate it. Registration by the new owner alone is not sufficient. All notices must be in writing. You can also ask the city whether this can be done by e-mail or letter.
What Happens if You Don’t Register or Pay the Dog Tax?
Since the dog tax for a dog costs between approximately €50.00 and €150.00 per year, you may be interested in avoiding registration. However, some cities carry out frequent checks. If you get caught without a dog tax tag on your dog, you may have to expect high fines: Not registering a dog constitutes an administrative offense and will be punished accordingly. So it’s better to play it safe and register your new darling to avoid even higher costs.