" Fighting dog tax "







Sure, no one likes paying taxes and it feels fast as a dog owner as a "cash cow" of the city treasurer.

In hard pressed for money, and a rampant urban general "financial need" ( as the newspapers dubbed it ), the communities are more dependent than ever on us dog owners.

Since the officials are quite happy for everyone else but rather unloved dog and holder.

And as long as there are still "fighting dogs" in German communities - as long as the owners of these dogs are still at least be good for one : when filling the church´s coffers. 

Meanwhile, it is about reducing the general dog ownership and the "attack dog" attitude in particular.

With increased fighting dog taxes attempts to lovers of these races, the joy is to make one's own maggoty dog - the dog tax is used specifically as tax avoidance.

The dog owner will speak fiscally take the bull terrier attitude the attitude of a German Shepherd made " palatable ".

All previous actions against the taxation of dogs, were dismissed by the German courts.

Among 17 industrialized countries, Germany is the country that holds the few dogs to Japan. 

The tax basis:

The Federal Ministry of Finance on the tax on dogs:

What is taxed ?

Taxation is the keeping dogs.

Who pays the tax ?

The tax is the dog owner, whose effort is to be made for keeping dogs from tax.

How much is the tax ?

The Land regulations allow only a limited variation in the tax rates.

The tax rate may be increased significantly for the second and each additional dog or dogs for fighting.

Keeping such as guide dogs, service dogs, dogs of forestry officials and gamekeepers is exempt in accordance with the statutory provisions in question of the tax.

What is the legal basis ?

Its legal basis is the provincial legal dogs tax laws or local tax laws, the muncipalities, the to tax or undertaker to adopt appropriate control statutes authorize.

Who collects this tax ?

The dog tax is collected by the municipalities.

With their regulatory objectives. This tax should help to limit the number of dogs.

How the tax has developed ?

In central and eastern German sources appeared in 1500 the first "dog grain", which was partly under the control name "Bede" collected in the form of grain charges  ( rye, barley,  oats );

It was the replacement of the Dog service obligation farmers under Forestry officials.

Baked into dog food and, later, "dog bread", and this charge, for example according to the calculations of  Hildesheim City 158 / 59 was " to preserve common hunting town justicies " are used.

In the 19th Century in the German states modern dog taxes are mainly from police or been ( as in Bavaria 1876 ) equipped.

In general, have received from the beginning to the municipalities the tax and revenue law, but was of some countries ( eg, Baden and Hessen - Darmstadt ) demanded for a  long  time a state share.

Due to the country´s legal dog tax and municipal tax laws of the Weimar Republic to the " local taxes " are counted, the dog tax fell after the Bonn Basic Law of 1949 in the category of  " tax local 

conditional sphere " ( since the financial reform 1969 " local consumption and luxury taxes " ) and was governed as a pur church tax.


The emergence in 2000 amounted to € 197.8 million and € 211.6 million in 2002 already.