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BriefDiener
DE

Steueramt der Gemeinde (municipal tax office)

Hundesteuerbescheid (dog tax decision): what you need to know

What this letter means

If you keep a dog, you must register it with the municipality and pay Hundesteuer (dog tax). After registration, you receive a decision on the tax and usually a Hundesteuermarke (dog tax tag). The decision usually stays valid until you deregister the dog or the tax changes.

Dog tax is a local tax. Each municipality regulates it in its own Hundesteuersatzung (dog tax by-law): amount, registration deadline, reductions and exemptions. Many by-laws set a registration deadline of 14 days, some one month. The deadline runs from the day you take in the dog or move to the municipality.

If you move, give the dog away or the dog dies, deregister it with the municipality. Otherwise the tax keeps running.

What to do now

  1. 1Check whether the number of dogs, the start of the tax liability and the tax rate are correct.
  2. 2Read your municipality's Hundesteuersatzung (dog tax by-law), usually on its website, and check whether you are entitled to a reduction.
  3. 3If the decision is wrong, file the legal remedy named in the Rechtsbehelfsbelehrung within one month.
  4. 4Pay on the dates stated in the decision; a Widerspruch does not postpone the payment.
  5. 5Write 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.

How you can reply

File a Widerspruch (objection)

For example, if the tax is charged for a period in which you did not yet have the dog or no longer had it. Enclose proof, for example a contract for handing over the dog.

Template: Widerspruch gegen einen Bescheid (Jobcenter, Krankenkasse)

Apply for a reduction or exemption

Which reductions exist is decided only by the by-law of your municipality. Make the application in writing and enclose the required proof.

Deregister the dog

Deregister the dog in writing, state the date and the reason, and return the tax tag if the by-law requires this.

Common questions

I have moved and already paid dog tax at my old place of residence. Do I have to register the dog again?

Yes. Dog tax is a tax of each individual municipality. You deregister the dog at your old place and register it at your new place. The registration deadline is set out in the by-law of the new municipality.

How much is the dog tax?

Each municipality sets this itself. The amounts are in the Hundesteuersatzung (dog tax by-law), which the municipality publishes.

When does the one month deadline for the objection start?

When the decision is deemed delivered (Bekanntgabe). When a decision sent by post counts as delivered depends on the law of the federal state. If in doubt, count from the date of the decision; then you are on the safe side.

Sources (German law and official pages)

  1. Art. 105 Gesetzgebungszuständigkeit im Steuerrecht (GG)
  2. Amt24 Sachsen: Hundesteuer
  3. Service Berlin: Hund steuerlich anmelden
  4. § 68 Vorverfahren (VwGO)
  5. § 70 Form und Frist des Widerspruchs (VwGO)
  6. § 74 Klagefrist (VwGO)
  7. § 80 Aufschiebende Wirkung (VwGO)

Research as of: 10 November 2026