Hundesteuer Ermäßigung

§ 9, 9a, 10 Dog Tax Act Hamburg (HsStG HA)
https://www.landesrecht-hamburg.de/bsha/document/jlr-HuStGHA1995 framing

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

As a dog owner in Hamburg, you can apply for a reduction or exemption from tax under certain conditions.

If you keep one or more dogs in Hamburg, you usually have to pay dog tax. To do this, you have to register your dog in Hamburg.

Under certain conditions, you can apply for a reduction in dog tax or a tax exemption.

You cannot successfully apply for a tax reduction or tax exemption for dogs that have been classified as dangerous.

• Proof of the existence of the requirements

• 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.
• Your dog has not been classified as dangerous.

If you meet the following requirements, you can receive a reduction in dog tax:

• You keep dogs for commercial purposes, or
• You have purchased a dog from a Hamburg animal shelter (Süderstraße).

If you meet the following requirements, you can successfully apply for a waiver or partial waiver of dog tax:

• You receive benefits to secure your livelihood (citizen’s allowance), assistance to support your livelihood in old age or in the event of reduced earning capacity under the Social Security Code, or
• Your total household income does not exceed the applicable standard rates for subsistence assistance plus any additional needs by more than 25 percent.

In order to avoid excessive burdens or unfair consequences (undue hardship), you can apply for a complete exemption from dog tax.

• You submit the application for a reduction in dog tax with all necessary documents to the responsible authority.
• The responsible authority will examine your application and your documents. If necessary, the responsible authority will request further documents or information from you.
• The responsible authority will decide on your application.
• You will receive a notification from the responsible authority.

The processing time depends on the administrative effort.

• You will receive the dog tax reduction from the beginning of the month following your application.
• The discount will cease to apply at the end of the month in which the conditions for it no longer apply.
• Please notify the relevant authority within two weeks if the requirements no longer apply.

The dog tax is 90 euros per calendar year. The dog tax for dogs classified as dangerous is 600 euros per calendar year.
Alternatively, under certain conditions you can apply for an exemption from dog tax from the responsible authority (see the “Dog tax exemption” service).
You cannot apply for a tax reduction, tax remission or tax exemption for dogs classified as dangerous.
If there are changes in your personal circumstances that mean that keeping your dog is no longer tax-free, you must report this to the relevant authority.

Objection

• under certain conditions
• Dog owners in Hamburg
• Apply for a reduction in dog tax
• Apply for a remission / partial remission of dog tax
• not for dogs classified as dangerous

Tax offices