Dog tax, information and jurisdiction according to tax number

Documents required

The documents required for applying for tax exemption, tax reduction or waiver and for participating in the SEPA direct debit procedure can be accessed on the Internet or requested from the responsible tax office (see links).

Please note

The tax office for transfer taxes and property is centrally responsible for setting the dog tax in Hamburg.
A tax exemption is possible upon application to the tax office, e.g. if you receive benefits to secure your livelihood or if you have a severe disability of at least 50 percent. In addition, there are tax reductions for dogs from the animal shelter upon request.
Exemption, reduction and waiver are not possible for dangerous dogs within the meaning of the Dog Act. The dog registry is responsible for classifying dogs as dangerous.
The tax characters ("dog tags") have been abolished. No tax characters have been issued since 01.01.2021. It is not necessary to return tax characters to the tax office for transfer taxes and real estate.

Deadlines

The dog tax liability begins at the end of the month in which the dog has reached the age of three months.

Procedure

The data of the mandatory dog registration according to the dog law are automatically transmitted to the tax office for transfer taxes and real estate, which creates the tax assessment.
The first tax assessment will be sent automatically after the dog is registered in the dog register, this can take about 4 to 8 weeks.
There is a form on the tax administration's website that can be used to de-register a dog in writing from the tax office and the dog register.

Fees

No

Legal basis

Dog Tax Act