Hunting tax (Germany)
The hunting tax is a municipal tax in Germany . It can be charged as an expense tax by virtue of the authorization provided by state law. The person entitled to hunt is usually liable for tax . Both the determination and the sovereignty of the income are incumbent on the local authorities , i.e. the city and districts . The hunting tax is a minor tax and is no longer levied in all federal states. In 2012 around € 12.8 million hunting and fishing tax was collected.
The tax is levied annually on the basis of the annual hunting value or, in the case of leasing, on the lease price to be paid by the lessee (including VAT). The fishing tax is based on the number of fishing districts.
The legal basis is the local tax laws of the federal states in conjunction with the respective local government statutes.
No hunting tax is levied in the following federal states: Bavaria , Berlin , Brandenburg , Hamburg , Bremen , Mecklenburg-Western Pomerania , Saxony , Saxony-Anhalt . In North Rhine-Westphalia the hunting tax was abolished at the beginning of 2013. In Saarland , only the Saarlouis and Saarpfalz districts levy a hunting tax.
literature
- Ilse Haseder , Gerhard Stinglwagner : "Knaurs Großes Jagdlexikon", Augsburg 2000, ISBN 3-8289-1579-5
Individual evidence
- ↑ Haseder, p. 437
- ↑ Federal Statistical Office, Tax Budget 2012 (FS 14, R. 4), p. 30
- ↑ for Baden-Württemberg § 10 KAG
- ↑ in accordance with Section 3, Paragraph 1, Sentence 2 of the Municipal Tax Act
- ↑ see web links
