Hundesteuer Befreiung

§ 7, 8 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 an exemption from dog tax under certain conditions.

If you keep one or more dogs in Hamburg, you have to pay dog tax. To do this, you have to register your dog in Hamburg.
Under certain conditions, you can apply for exemption from dog tax. This applies, for example, to dogs that are used for official purposes as well as to certain guide dogs, companion dogs, guard dogs and breeding dogs.
You cannot apply for tax exemption for dogs that have been classified as dangerous.

• Proof of the existence of at least one of the requirements relating to the purpose of keeping the animal and which are decisive for the approval of your application

General 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.

You can apply for an exemption from dog tax for the following dogs:

1. Dogs required by authorities for public service (for example police dogs),
2. Dogs that are required by administrative staff for their protection or for guard purposes in the interest of the service.
3. Dogs that are required by recognized scientific institutes exclusively for scientific purposes,
4. Guide, companion and guard dogs for severely disabled people,
5. Guide, assistance and guard dogs for blind people, those with hearing impairments of the third degree and helpless people. The prerequisite is that the responsible authority recognizes the need to keep the dog. In cases of doubt, you must submit an official medical report,
6. Dogs belonging to foreigners who are entitled to tax exemption under international law or international treaties,
7. Dogs kept on board ships and not allowed to enter the public transport area,
8. Dogs used by artists and showmen who are demonstrably needed for their professional work,
9. Dogs that are in a recognized institute for training for the purposes referred to in points 4 and 5,
10. Dogs that have successfully passed a rescue dog test and are available for deployment at any time with their handlers who work in a civil protection or disaster control unit or facility,
11. Breeding dogs, if you keep more than 2 breeding dogs, including at least one female, for breeding purposes for all breeding dogs from the third dog onwards.

• You submit the application for exemption from 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 exemption from dog tax from the beginning of the month following your application.
• The exemption 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.
Under certain conditions, you can apply for a reduction or exemption from dog tax from the responsible authority (see the “Dog Tax Reduction” service).
You will not receive any tax reduction or 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

• Apply for exemption from dog tax
• Dog owners in Hamburg
• Exceptions to the obligation to pay dog tax
• under certain conditions
• not for dogs classified as dangerous

Tax offices