Letter from the Steueramt (municipal tax office): Grundsteuer and Hundesteuer explained
Not every tax comes from the Finanzamt (tax office). Towns and municipalities (Gemeinden) collect their own taxes, mainly Grundsteuer (property tax) on land and buildings and local taxes such as Hundesteuer (dog tax). The decisions come from the Steueramt, the Stadtkasse (town treasury) or the Kämmerei (finance department). You do not challenge them with an Einspruch, but usually with a Widerspruch (objection) or, depending on the federal state (Bundesland), directly with a court action (Klage) at the Verwaltungsgericht (administrative court). What applies is always stated in the Rechtsbehelfsbelehrung (information on legal remedies, usually at the end of the letter). Replies should be written in German; the templates (Vorlagen) on this site are in German.
Typical letters
- Grundsteuerbescheid (property tax decision)Widerspruch (objection) or, depending on the federal state, a court action (Klage) within one month after the decision is deemed delivered. Which way applies is stated in the Rechtsbehelfsbelehrung (information on legal remedies). A decision sent by post counts as delivered on the fourth day after it was posted.
- Hundesteuerbescheid (dog tax decision)Legal remedy usually within one month after the decision is deemed delivered. Whether a Widerspruch (objection), a Klage (court action) or an Einspruch (objection) applies is stated in the Rechtsbehelfsbelehrung (information on legal remedies) of the decision.
What is the Steueramt responsible for?
The municipality sets and collects the Grundsteuer (property tax). It relies on decisions from the Finanzamt: the Finanzamt determines the Grundsteuerwert (property tax value) and the Grundsteuermessbetrag (property tax base amount), and the municipality multiplies the base amount by its Hebesatz (local multiplier).
Federal states and municipalities may regulate local taxes on spending, such as dog tax, themselves. The amount, the registration deadline and possible reductions are therefore set out in the Satzung (municipal by-law) of your municipality and differ from place to place.
In the city states (Berlin, Hamburg, Bremen), some of these decisions come from the Finanzamt. In Berlin, for example, you register a dog with the Finanzamt. So always check the sender in the letterhead.
How do I contact the Steueramt?
The address, phone number and file number are in the letterhead of the decision. Give the Kassenzeichen (payment reference) or Aktenzeichen (file number) in every reply. A Widerspruch (objection) must be filed in writing, electronically in an approved form, or in person at the authority, where it is written down for you (zur Niederschrift). A normal phone call is not enough.
Write your reply in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German.
What often goes wrong with Grundsteuer and Hundesteuer?
Objection at the wrong office: If you think the area or the value of your property is wrong, you must challenge the Grundsteuerwertbescheid (property tax value decision) with an Einspruch (objection) at the Finanzamt. A Widerspruch against the municipality's Grundsteuerbescheid can no longer change these values. A letter sent to the wrong office is not reliably forwarded in time.
Payment despite an objection: For taxes and charges, a Widerspruch has no suspensive effect (keine aufschiebende Wirkung). So you must pay at first, as long as the municipality does not suspend enforcement.
Common questions
At the municipality, is it called Einspruch or Widerspruch?
Against decisions of the municipality, a Widerspruch (objection) is usually correct; in some federal states it is a court action (Klage) directly at the Verwaltungsgericht (administrative court). The Einspruch (objection) is the legal remedy against decisions of the Finanzamt. What counts is always the Rechtsbehelfsbelehrung (information on legal remedies) in the decision.
What happens if I forget an instalment?
The municipality sends a reminder and can charge Säumniszuschläge (late payment surcharges). For Grundsteuer, the rules of the Abgabenordnung (Fiscal Code) apply. Pay the unpaid amount as soon as possible or agree on Ratenzahlung (payment in instalments) with the Stadtkasse (town treasury).
Where can I find my municipality's by-law?
By-laws (Satzungen) are announced publicly and are usually on the website of the town or municipality under Ortsrecht (local law). You can also ask the Steueramt for them.
In which language should I write to the Steueramt?
Write in German. German authorities work in German, so a letter in German is the safest way to make sure your reply is understood and processed. The templates (Vorlagen) on this site are in German. To work out the last day of your deadline, use the deadline calculator.
Sources (German law and official pages)
- Art. 105 Gesetzgebungszuständigkeit im Steuerrecht (GG)
- § 27 Festsetzung (GrStG)
- § 28 Fälligkeit (GrStG)
- Finanzverwaltung Sachsen: Einspruch (Grundsteuer: Finanzamt oder Gemeinde)
- § 1 Anwendungsbereich (AO)
- § 240 Säumniszuschläge (AO)
- § 68 Vorverfahren (VwGO)
- § 70 Form und Frist des Widerspruchs (VwGO)
- § 80 Aufschiebende Wirkung (VwGO)
- Service Berlin: Hund steuerlich anmelden
Research as of: 10 November 2026