Applications / Forms
Service content
Please note in particular our information under:
Description of the
Municipalities are authorised 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 bylaw is at the discretion of the municipality. The courts have recognised 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 expenditure tax, the dog tax may not be levied for commercially owned dogs (e.g. pet shops or service dogs).
The municipalities have a great deal of room for manoeuvre 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 have to be registered with the local authority and, if necessary, deregistered again and which documents are required for this from your local authority, 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 the relevant municipality for further details.
Special information for - City of KitzingenBased on the authorisation in the Municipal Tax Act, the town of Kitzingen has regulated the levying of a dog tax for dogs kept in the town area by issuing a statute.
- Statutes for the collection of dog tax
- Ordinance of the town of Kitzingen on the free movement of large dogs and fighting dogs (Dog Keeping Ordinance)
- Regulations on the prohibition of unleashed dogs in public areas of the town of Kitzingen
Dogs registered with the town of Kitzingen receive a tax tag.
Deadlines
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 immediate deregistration if the dog moves away at the end of dog ownership or if 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 cancelled at the discretion of the municipality once they have expired. Even state legal supervision can only influence this in exceptional cases.
Forms
Special information for - City of KitzingenCosts
Special information for - City of Kitzingen- 40,00 € for the first dog
- 80,00 € for the second dog
- 140.00 € for each additional dog
- 400.00 for fighting dogs in accordance with the Ordinance on Dogs with Increased Aggressiveness and Dangerousness of 10 July 1992, as amended, whereby the keeping of category 2 dogs is taxed at the standard tax rate if the city's legal and regulatory office issues a negative certificate. The prerequisite for this is that experts issue certificates stating that these dogs do not exhibit increased aggression and dangerousness towards humans and other dogs. These certificates are checked by the veterinary office.
- Tax rate reduced by half for dogs that are kept in inhabited wastelands and hamlets or dogs that are kept by forestry workers, professional hunters or holders of a hunting licence exclusively or predominantly for the purpose of hunting or forestry and hunting protection.
- Dogs that are kept for hunting purposes must have passed a corresponding usability test.
- The tax concession can only be claimed for one dog of the taxpayer at a time.
- The keeping of dogs for breeding purposes is subject to a separate tax rate (breeders' tax).
Tax exemption
Dog ownership is tax-free under certain conditions
- Dogs for the blind, deaf and hard of hearing
- Rescue dogs
Dogs adopted from the Kitzingen animal shelter for the first time are exempt from tax for a period of three years from the date they are taken into the adopter’s home.
Legal basis
- Art. 3 Municipal Tax Act (KAG)
Local consumption and expense taxes
- Art. 3 Municipal Tax Act (KAG)
Legal remedy
(Optional) appeal procedureNotes
Special information for - City of KitzingenChange of residence
If dog owners move house, please state the new address.
Sale of dogs
The seller must inform the tax authorities of the name and address of the new owner.
Replacement dog
If a replacement dog is acquired to replace a dog that has died or been killed, this must be reported to the tax authorities. A replacement dog is a dog newly acquired after the death or killing of the taxed dog or an already owned dog that is only four months old.