Hundesteuer Festsetzung

§ 13 Hamburg Law on the Keeping and Leading of Dogs (HundeG)
https://www.landesrecht-hamburg.de/bsha/document/jlr-HuGHAV6P13

§ 15 Dog Tax Act Hamburg (HuStG HA)
https://www.landesrecht-hamburg.de/bsha/document/jlr-HuStGHA1995 framing

You must register your dog in the dog register in Hamburg. The dog tax will then be recorded automatically.
You can also register your dog with the relevant authority for dog tax, especially if you wish to apply for exemptions or reductions

If you keep one or more dogs, you usually have to pay dog tax. To do this, you have to register your dog with the dog register in Hamburg. The data recorded there is automatically sent to the responsible authority (the tax office) and the assessment of the dog tax is initiated.
Especially if you would like to apply for an exemption, reduction or remission of dog tax, you can also register your dog with the responsible authority.

If you only take a dog into your care or custody temporarily, you are not considered its owner and do not have to pay dog tax.

If you have registered your dog in Hamburg and pay dog tax for him, you must deregister him if

• You have sold the dog,
• the dog has gone missing,
• the dog has died or
• You move away from Hamburg.

The responsible authority sets the dog tax.

If you register or deregister your dog with the dog register, various documents will be required (see services “Dog ownership registration” and “Dog ownership deregistration”).

In the case of direct tax registration (by means of a tax return) with the responsible authority, no separate documents are usually required
If you want to deregister your dog using a tax return, you need

• Proof that you no longer keep the dog in Hamburg and
• if applicable, name and address of the new dog owner.

When you register your dog:

• You are the owner of at least one dog.
• You keep the dog or dogs in Hamburg.
• The dog is at least 3 months old.

If you deregister your dog:

• You are no longer the owner of the dog, for example because
  • You have sold, given away or otherwise disposed of the dog,
  • You have lost your dog or
  • the dog has died.
• You no longer keep the dog in Hamburg, for example because you have moved away from Hamburg.

There are no costs or fees for tax registration or deregistration.

You can find out the fees for registration with the dog register from the district office or from the service description "Register a dog".

• You register your dog in the dog register.
• The data required for tax registration are automatically transmitted to the responsible authority.
• You can also submit a completed dog tax declaration to the responsible authority.
• When you deregister your dog, provide information about the whereabouts of the dog and, if applicable, the new owners.
• The responsible authority will check your report. If necessary, it will request further documents or information from you or your household or company members.
• The responsible authority sets the dog tax.
• You will receive a notice and a request for payment.

The processing time depends on the administrative effort.

• Register the dog with the relevant authorities within 2 weeks of purchasing or importing it.
• You must register puppies or young dogs no later than when they are 3 months old.
• You must register stray or found dogs within 2 weeks, unless you have returned them to their owner or handed them over to the Lost and Found office within one week. If you hand the dog over to the person entitled to receive it or to the Lost and Found office within 2 weeks of the start of the tax liability, the tax will not be levied.
• De-register the dog with the responsible authority within 2 weeks after you no longer keep it in Hamburg.

In Hamburg, you are required to register your dog in the dog register. Registration can be done at a Hamburg Service location, at a consumer protection office of your choice, or online. The data required for tax registration is then automatically forwarded to the office responsible for dog tax (tax office for traffic tax and real estate in Hamburg), so that no further declaration is usually required there.

If you register or deregister your dog for tax purposes directly through the responsible authority, you are still obliged to register or deregister it with the dog register.

The dog tax is 90 euros per calendar year. The dog tax for dogs classified as dangerous is 600 euros per calendar year.

Under certain conditions, you can apply for a tax exemption, reduction or waiver from the tax office for traffic taxes and real estate (see: “Dog tax reduction” or “Dog tax exemption” service). This option is not available for dogs classified as dangerous.

If you, as the owner, do not register your dog on time, you are committing an administrative offence. This administrative offence can be punished with a fine.
If you are no longer the owner of the registered dog, you must deregister it with the responsible authority within 2 weeks.

Objection

• Dog registration primarily at the dog registry
• Alternatively or additionally register and deregister with the tax office
• Dog owners who keep one or more dogs in Hamburg
• Dog tax obligation for dogs older than 3 months
• Anyone who takes a dog into care or custody for no more than 45 days is not considered an owner for tax purposes and does not have to register the dog or pay dog tax
• Priority registration or deregistration of the dog at the district office/dog register
  • Registration of the dog in the local dog register
  • Automatic forwarding of required data to the responsible authority
• Register directly with the responsible authority
• Deregistration if the dog is no longer kept in Hamburg, due to
  • Disposal (sale/donation) of the dog
  • Loss of the dog
  • Death of the dog
  • Moving away from Hamburg
• Exemption or reduction of dog tax possible under certain conditions (separate services)

Tax offices