Dog tax

The following important information is missing from this article or section:

The situation in Switzerland and outside the German-speaking area is not adequately presented. In addition, only the story is dealt with and not the tax itself.

Help Wikipedia by researching and pasting it .

Dog tags for the collar as proof of dog tax

The dog tax is a council tax that is used to tax the keeping of dogs . Like every tax, it is a public-law fee that is not subject to any specific service (such as cleaning the streets of dog waste ) and which is used to finance all municipal tasks according to the overall coverage principle . The dog tax is one of the expense taxes .

World history

A state dog tax was introduced in Great Britain in 1796 and abolished in 1987. It was often referred to as the world's first dog tax. In the middle of the 18th century , the Dresden executioner Polster proposed the introduction of a dog tax for population control in the German-speaking area , but this proposal failed.

Germany

General

The dog tax is levied as an annual tax per dog kept and is an expense tax that is levied in the municipalities. It is a direct tax , since the taxpayer and taxpayer is the dog owner. The legal basis for the collection of the dog tax is the respective local dog tax statute, which in turn is based on the local tax law of the federal state. In the city states of Berlin, Bremen and Hamburg, the dog tax law applies directly. The municipal tax laws of Baden-Württemberg and Saarland oblige the communities to levy a dog tax. However, there are only very few municipalities in Germany that do not levy dog ​​tax (e.g. Wildpoldsried and Windorf ). The previously dog tax- free city of Hörstel in North Rhine-Westphalia introduced the dog tax at the beginning of 2011.

The municipalities have the right to levy the dog tax. The administration of the tax and the income is the responsibility of the municipalities, which stipulate the rules on exemption options and the amount of the tax in the statutes . Therefore, the tax rate varies considerably from municipality to municipality. In a comparison of 70 municipalities in 2015, Stiftung Warentest found amounts between 0 and 189 euros per year.

The municipal expense tax was originally levied exclusively on keeping dogs and not on keeping other animals, but some municipalities now also levy a horse tax . The cities and municipalities see the tax as an additional fiscal revenue opportunity when balancing municipal budgets.

Often the tax amount for the second and each additional dog is multiplied, usually per household, not per owner. Many municipalities also set a greatly increased tax rate for certain breeds of dogs ( so-called attack dogs or "list dogs"). Cottbus , for example, charges 270 euros, Wittlich 800 euros and Starnberg 1000 euros per year.

In addition to the income purpose, the dog tax also pursues the regulatory purpose of limiting the number of dogs, especially fighting dogs, in the municipality as a communal incentive tax .

No dog tax may be levied for dogs that are kept for commercial purposes (for commercial dog breeding or for dog trading, herding dogs), since the legislative competence of the states from Article 105, Paragraph 2a of the Basic Law (local consumption and expense taxes) is only one tax for keeping dogs by natural persons for private purposes. In addition, the municipal statutes often provide for tax exemptions or reductions for guide dogs , herding dogs , working dogs , dogs that have passed the companion dog test , dogs in or from animal shelters and for private dog breeders.

Dog tax revenue in Germany in millions of euros

	1997	1998	1999	2000	2001	2002	2003	2004	2005	2006	2007	2008
City-state council taxes	15th	15th	16	16	17th	16	16	15th	16	15th	15th	15th
Tax revenue of the municipalities / Gv.	154	164	172	182	192	196	203	210	216	220	224	232
total	169	179	188	198	209	212	219	225	232	235	239	247

In the overall context of municipal income, the dog tax is considered a minor tax .

Increased tax for dog breeds considered dangerous

The upper limit for the dog tax, in particular for the increased tax on “listed dogs ”, which critics call a “penalty tax ”, is controversial.

The listing of dog breeds for an assessment of an increased dog tax is largely within the scope of the local statutes or state legislature. Individual lawsuits against it have already led to judgments against the factually unjustified inclusion in a list of allegedly dangerous dog breeds. In a judgment of July 12, 2004, the Göttingen Administrative Court, for example, took the view that, even taking into account the fundamentally wide scope for creativity to which the statutes were entitled, there were insufficiently factual reasons for classifying working dogs of the Doberman breed as attack dogs from the point of view of the problem of damage On the other hand, dogs of other recognized working dog breeds - especially the German Shepherd Dog - which show the same risk potential in terms of size, biting force and damage conspicuity, are exempt from the increased dog tax. Sufficiently factual reasons that justify the unequal legal consequences in terms of type and weight cannot be identified for the regulatory concept pursued by the statutes.

In May 1991, Hürth was the first city to decide to raise the dog tax from DM 108 to DM 2,160 for so-called "attack dogs", which are considered to be particularly aggressive and aggressive.

The Federal Administrative Court found the increased tax for attack dogs in 2000 to be permissible in principle. Although the 4th Senate of the Bavarian Administrative Court, with its (not yet legally binding) ^[outdated] judgment of 25 July 2013, held a dog tax for attack dogs of 2,000 euros to be inadmissible, the Munich Administrative Court decided in its judgment of 29 November 2017 that an increased dog tax of 1,000 euros is legitimate.

history

Dog tax notice, Leipzig 1921

As early as the end of the Middle Ages, in the 15th century, farmers dependent on feudal rights had to pay 'dog grain' for their dog ownership and, as the Federal Ministry of Finance explains about the history of the dog tax, relieve their liege lord of their duty to provide dogs.

In the Duchy of Holstein , which was still Danish at that time, the dog tax was introduced by King Christian VII on March 20, 1807 in order to give the municipalities the opportunity to supplement their poor pensions.

In Germany, the dog tax was first raised by an ordinance of the Princely Isenburg Government of February 28, 1807 in the city of Offenbach am Main ; it amounted to one Reichstaler annually and was supposed to serve as a contribution to the repayment of city war debts. As an epidemic police measure to reduce the number of dogs and thus the risk of rabies , it was introduced in Saxony-Coburg with the ordinance of May 19, 1809 and effective from July 1, 1809 . Here the annual tax to be paid was lower for bitches than for males; Guard dogs for homeowners in non-forest villages were half exempt; Two dogs for hunters, one for each herd of shepherds, guard dogs for lottery messengers, official and court-jerks, night watchmen, house owners in forest villages and owners of isolated individual apartments, scissors grinders and other tradespeople who needed him for their safety were completely exempt , as well as the stately hunting dogs kept by the executioner. The duty-free security dogs were required to wear a muzzle. Sheet metal tags with numbers that were to be attached to the collar were issued for all dogs. They were a bit more expensive for dogs that were half or completely exempt. The messenger had to catch unmarked dogs. Strangers didn't let their dogs run into the street; that should be posted in post offices and inns. At the same time it was decreed that the first litter of every bitch must be drowned.

On July 6, 1809, a quarterly dog ​​tax was issued in the Kingdom of Württemberg , with the exception of stately dogs, dogs belonging to members of the royal family and hunting dogs from hunters and hunting masters. In the years 1839–1841 the tax rates were reduced, which caused a strong increase in the number of dogs, so that the higher rates were raised again in 1842–1844 and a second "luxury dog" cost more than the first. Half went to the local treasury.

Friedrich Wilhelm III. von Prussia issued the "Edict on the new consumption and luxury taxes" on October 28, 1810, which, in addition to taxes for servants and horses, also introduced a so-called luxury tax for dogs . The state believed that someone who can afford to keep dogs that are not livestock must also have enough money to pay a special contribution. Exceptions were dogs that were necessary for a trade and watchdogs of the farmers. It was a state tax. But views changed. With the cabinet order of April 29, 1829, the municipalities were given the right to collect a dog tax. In Germany, this was the first general state authorization for a dog tax from municipalities. The introduction contributed to the explosive situation in the Berlin tailoring revolution in 1830 . With the cabinet order of October 18, 1834, municipalities that were not cities were also given the right to introduce a dog tax. In 1840, the Prussian state economist Johann Gottfried Hoffmann classified the dog tax under the “taxes that should attract attention to your object” and under those taxes whose main purpose is not to generate income.

Accidents caused by rabid dogs in humans and animals prompted the Grand Duchy of Baden to introduce an annual dog tax by decree of February 13, 1811 (levied every six months in official cities) in order to minimize the excessive number of dogs and thus the danger. It was assumed that whoever could pay the tax could also take care of proper catering. Every dog ​​owner got a permit. Butchers, carters, guards, shepherds, shepherds, field guards and prison guards were exempt from the tax . Guard dogs were also exempt from building owners who had to be chained when the gate was open, as well as dogs from agencies authorized to hunt who had to be kept locked up outside the time of use.

Austria

General

The keeping of dogs is subject to tax in Austria and is collected in the form of the non-earmarked dog fee. For this purpose, dogs from the age of three months must be reported to the competent authority, which is the respective municipal office or magistrate. Registration for many municipalities can already be carried out online. As soon as the prescribed amount has been paid, the dog owner receives the dog tag . The dog tag must be visibly attached to the dog when it leaves the house.

The amount of the dog fee varies in the federal states and municipalities. The Stadtkasse Wien prescribes € 72 for the first dog and € 105 for each additional dog annually. The exemption from the tax is also regulated differently from country to country (municipality). The Styrian state parliament provides the most generous regulation (see §§ 2, 4). Violations of the dog ownership law result in an administrative penalty, which in Upper Austria, for example, can result in a fine of up to € 7,000.

The City of Vienna offers a special feature. The dog owner can take a voluntary dog ​​handler test. If this is successfully completed by the dog owner and the dog, there is no one-off dog fee for the tested dog in the following year.

introduction

With the Federal Law Gazette 150/1934 and 120/1937 § 10 lit. c , for the first time, a national legal basis for the dog fee was created. It does not stipulate any amount, but rather determines that the municipalities can collect the dog fee and use it for any purpose.

State of Vorarlberg

The dog tax was introduced with LGBl. No. 33 on July 8, 1875. The law has been changed five times up to its current version: 16/1886, 83/1920, 10/1922, 7/1923, 22/1937. The changes only concerned the minimum or maximum amount of the fee. On October 7, 2008, the municipality of Lorüns decided, apart from the regulations of the Financial Equalization Act, to exempt therapy dogs from the dog tax for the first time.

State of Tyrol

The Tyrolean Dog Tax Act came into force on January 1, 1980 and replaced Section 25 of the Municipal Tax Act LGBl. 43/1935. The city of Hall in Tirol introduced the dog tax in 1850 to cope with the growing number of dogs.

State of Salzburg

A country-wide regulation is not announced. In their ordinances, the municipalities of the State of Salzburg refer to the various editions of the Financial Equalization Act.

Province of Upper Austria

In 2002, the Upper Austria dog ownership law was introduced. The state of Upper Austria obliges its municipalities in § 10, supported by § 8 Paragraph 5 and 6 FAG 1948 ( Federal Law Gazette No. 46/1948 ) to collect a dog fee.

Province of Lower Austria

In 1979 the Lower Austrian Dog Tax Act was introduced.

State of Styria

On July 3, 2012, the state parliament passed the legal text of the Styrian state parliament on the sale of dogs . Section 5 holds out the prospect of preferential treatment for dog breeders.

State of Carinthia

The Ktn Dog Surrender Act was introduced on January 1st, 1970. The law expressly exempts dogs in animal asylum shelters from paying.

Province of Burgenland

The Bgld Dog Tax Act was introduced on January 1, 1950. The law provides for a minimum and maximum tax for working dogs and a minimum for other dogs.

State of Vienna

The Vienna Dog Surrender Act was introduced on January 1, 1922 and up to the current version it has undergone seven amendments. The maximum tax is determined by law. Before the split in 1921, the city of Vienna, which was part of the province of Lower Austria, had a dog tax.

Switzerland

The dog tax is levied by the municipalities on the basis of the cantonal dog laws. Part of the dog tax goes to the cantons' coffers, but a large part of the money is used to dispose of the dog's leftovers. In the canton of Zurich z. B. each municipality to pay an amount for each taxed dog to the canton. The tax can vary depending on the size and weight of the dog.

other European countries

There has been no dog tax in Denmark since 1972. France abolished the dog tax back in 1979, England in spring 1990. In Sweden it was abolished in 1995. In the following years the dog tax was also abolished in Belgium, Spain, Italy, Greece, Hungary and Croatia. In the Netherlands a municipality can levy a dog tax, in Luxembourg there is an obligation to levy it.

rest of the world

In English-speaking countries, such as the USA, Canada and Australia, municipalities are allowed to declare certain animals to be subject to registration. Pet owners can purchase a so-called pet license there , some of which has to be renewed annually and may involve vaccinations (e.g. against rabies). From a tax ( tax ) is explicitly not spoken. Such license models are known from Toronto , Houston and Los Angeles , for example . The willingness of the population to comply with this registration requirement is rather low: for example, only 30% of all dogs in Toronto are also licensed.

In Namibia such a license for dogs is levied in the capital Windhoek , among other places . It is compulsory for all dogs from 6 months of age and is N $ 30 per calendar year for males and non-neutered female dogs and N $ 15 for neutered female dogs. The regulation is monitored by the Windhoek City Police .

Web links

Wiktionary: Dog tax  - explanations of meanings, word origins, synonyms, translations

• FAQ dog tax: Answers to the most important questions In: Stiftung Warentest / test.de from April 14, 2015.

Individual evidence

1. ↑ OVG Münster, decision of May 14, 2012 - Az .: 14 A 926/12
2. ↑ Patrick Sensburg , Martin Maslaton: tax law in the jurisdiction of the administrative courts. BWV Verlag, 2007, ISBN 978-3-8305-1284-4 , p. 72 ( limited preview in Google book search)
3. ^ Otto Richter 1891: Constitutional and administrative history of the city of Dresden , page 203
4. ^ Johann Caspar Glenzdorf; Fritz Treichel: executioner, flayer and poor sinners. 2 vols., Vol. 1: Contributions to the history of the German executioner and skinner. P. 90, W. Rost, Bad Münder am Deister 1970.
5. ↑ Baden-Württemberg Local Taxes Act
6. ↑ Saarland Municipal Tax Act (PDF; 52 kB)
7. ↑ ^{a b} FAQ dog tax: Answers to the most important questions In: Stiftung Warentest / test.de from April 14, 2015.
8. ↑ The dog tax remains Kommunal.de on July 25, 2019
9. ↑ 1997–1998: Federal Statistical Office Germany: Finances and Taxes. Calculation results of the general public budget - Fachserie 14 Reihe 3.1 - 2001. Published on December 22, 2004. ( online ( Memento of the original of November 17, 2012 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to instructions and then remove this note. xls file 6.2 MB) 1999–2003: Federal Statistical Office Germany: Finances and Taxes. Calculation results of the general public budget - Fachserie 14 Reihe 3.1 - 2003. Published on February 16, 2006. ( online ( Memento of the original from November 17, 2012 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this note. xls file 5.4 MB) 2004–2008: Federal Statistical Office Germany: Finances and Taxes. Calculation results of the general public budget - Fachserie 14 Reihe 3.1 - 2008. Published on July 29, 2011, corrected on October 19, 2011. ( online xls file 5.8 MB)  
    
   
10. ↑ VG Göttingen, judgment of July 12, 2004 (PDF; 32 kB), Az. 3 A 38/03, full text.
11. ↑ Aktuell '92 (Das Lexikon der Gegenwart), Harenberg-Lexikon-Verlag, ISBN 3-611-00222-4 , p. 215.
12. ↑ BVerwG, judgment of January 19, 2000  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. , Az. 11 C 8/99, full text.  
13. ↑ Judgment of the Bavarian Administrative Court of July 25, 2013 Az. 4 B 13.144 ,

    Bavarian Administrative Court: press release. € 2,000 dog tax for a fighting dog is too much. Munich, August 8, 2013 (pdf; 43.2 kB)

14. ↑ VGH Munich, decision of November 29, 2017 - Ref .: 4 CS 17.1894 . See also: Munich Administrative Court, judgment of December 7th, 2017 - Az .: M 10 K 16.2735
15. ^ Supplement to Nro. 13 of the Privileged Offenbacher Question and Advertisement Journal, February 28, 1807
16. ^ Mandate, keeping dogs in the Herzogl. S. Coburg. Concerning landing. In: Collection of state laws and ordinances for the Duchy of Coburg for the period from 1800 to 1826 and resp. further up to 1839 incl. Volume 13: Laws and ordinances with police content. Commission from J. D. Meusel and Son, Coburg 1844, pp. 156–164 ( online in the Google book search together with volume 14).
17. ^ ^{A b c} Johann Paul Karl: Complete theoretical-practical manual of the entire tax regulation. 2nd volume (with biography), KH Rau, Erlangen 1816, pp. 167–176, p. 272 ​​( online in the Google book search)
    p. 167: Sachsen-Coburg, introduction of a rate on dogs , May 19 1809
    p. 173: Württemberg, Kgl. General Rescript, concerning the introduction of a tax on dogs , July 6, 1809
    p. 174: Baden, February 13, 1811
18. ^ Karl Heinrich Rau: Textbook of political economy. 2nd Edition. Volume 3, Part 2, CF Winter, Heidelberg 1846, p. 188 ( limited preview in the Google book search).
19. ^ Hermann-Wilfried Bayer: Taxation: tax constitution, tax law, tax court. Walter de Gruyter, 1998, ISBN 3-11-004568-0 , p. 411 ( limited preview in the Google book search).
20. ^ Heinrich Simon: The Prussian constitutional law. Part 2, Georg Philipp Aderholz, Breslau 1844, p. 521 ( online in the Google book search).
21. ↑ Ilja Mieck : From the reform period to the revolution (1806-1847) . In: Wolfgang Ribbe (ed.): History of Berlin, first volume . Verlag CH Beck, Munich 1987, ISBN 3-406-31591-7 , p. 528.
22. ↑ Complete archive of the from 1816 to 1836 by the official journals of the Königl. Preuss. Government of Magdeburg publicize the judiciary and the entire administration of the highest state, provincial and district decrees, Franzen and Große, Stendal 1838, p. 253 ( online in the Google book search).
23. ↑ Johann Gottfried Hoffmann: The theory of taxes. As a guide to thorough judgments on taxation, with a special reference to the Prussian state. Nicolai, Berlin 1840, p. IX, p. 90 ( online in the Google book search).
24. ↑ www.help.gv.at Online application form  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.  
25. ↑ Vienna exhausts the legal framework for dog surrender from 2012 ( memento of the original from November 23, 2011 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.  
26. ↑ Legal text of the Styrian Landtag on dog surrender
27. ↑ Legal text of the Upper Austrian Landtag on the sale of dogs
28. ↑ Dog license of the City of Vienna (pdf)  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice.  
29. ↑ Vorarlberg Archives of the State Law Gazettes ( Memento of the original from January 22, 2010 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.  
30. ↑ Municipal council meeting on October 7, 2008 of the municipality of Lorüns in Vorarlberg  ( page no longer available , search in web archives )  Info: The link was automatically marked as defective. Please check the link according to the instructions and then remove this notice. (PDF; 89 kB)  
31. ↑ Histor. Hundesteuer Hall in Tirol ( Memento of the original from March 4, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. 
32. ↑ Dog owners complain about more expensive dog taxes . srf.ch. April 10, 2014. Retrieved February 11, 2019.
33. ↑ Pet License using the example of Houston , Toronto ( Memento of the original from December 14, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , Los Angeles , Queensland 
34. Jump up ↑ The Globe and Mail on January 12, 2011: City of Toronto Considering Crashing Licensing Program
35. ↑ City of Windhoek, Citizen Portal: Dog licenses, accessed on November 3, 2012

Please note the information on legal issues!