Dog licence

The dog tax is a municipal tax, with the keeping of dogs is taxed. Like any tax, it is a public release, the opposite is no specific power ( for instance, cleaning the streets of dog mess ) and is mitverwandt after the universality principle to fund all municipal tasks. The dog tax is one of the luxury taxes.

• 3.1 General
• 3.2 Introduction

1796 State dog tax was introduced in 1987 and abolished in Britain. She was often referred to as the world's first dog tax. In the German -speaking area of Dresdner executioner pad hit the mid-18th century, the introduction of a tax on dogs for population control, failed with this proposal, however.

Germany

Generally

The dog tax is charged as an annual tax per dog held and is a tax burden which is imposed in the municipalities, a direct tax, because tax support and taxpayers is the dog owner. Legal basis for the collection of tax on dogs is the respective local dog tax statutes, which in turn is based on the local tax law of the state. In the city states of Berlin, Bremen and Hamburg directly applicable, the dog tax law. The Baden-Württemberg and Saarland local tax law oblige municipalities to levy a tax on dogs. However, there are very few towns in Germany that do not charge tax on dogs (eg, Eschborn ). The dogs for years tax-free municipal Hörstel in North Rhine-Westphalia led the dog tax with a start of 2011.

The right to bring the dog tax, the municipalities. The administration of the tax and the income available to the cities and towns, set the ordinances in the regulations to rescue options and the amount of the tax. Therefore, the tax rate varies considerably from community to community.

In addition to the revenue is the purpose of the dog tax as a municipal incentive tax the regulatory purpose of limiting the number of dogs in the municipality.

The upper limit for the tax on dogs, especially for those of critics as " penalty tax " referred to increased tax on "List of Dog " is controversial.

The collection of dog breeds for a predisposition to increased dog tax is largely up to discretion of the local statutes or state legislator. However, individual complaints, however, also led already to judgments against the not objectively justifiable inclusion on a list allegedly dangerous breeds. Thus represented the Administrative Court Göttingen example, in a judgment of 12 July 2004, the view, also taking account of the statute donor is entitled, in principle, wide scope of action is lacking in sufficient factual reasons for classified working dogs of the breed Dobermann in terms of damage conspicuousness as fighting dogs, but Dogs use other recognized breeds - especially the German Shepherd - which have a similar risk potential by size, bite force and damage conspicuity, contrast, exempt from the increased tax on dogs. For this regard pursued by statute donor control concept are sufficiently pertinent, not to recognize the unequal legal consequences by type and weight justifiable reasons.

The Federal Administrative Court considered that the increased tax for fighting dogs in 2000 generally permitted. However, the 4th Division of the Bavarian Administrative Court does with his (not yet final ) judgment of 25 July 2013 dog tax for fighting dogs in the amount of 2,000 euros for inadmissible.

History

On July 6, 1809 quarterly tax on dogs in the Kingdom of Württemberg was established while stately dogs, dogs by members of the royal family and hunting dogs were excluded from hunters and hunting Lord. In the years 1839-1841, the tax rates were reduced, which resulted in a proliferation of dogs, so that one again 1842-1844 einhob the higher rates and a second " luxury dog " cost more than the first. Half went to the local office.

Friedrich Wilhelm III. adopted, by October 28, 1810 the "Edict of the new Consumptions and luxury taxes," which in addition to taxes for about servants and horses for dogs introduced a so-called luxury tax. The government was of the view that someone who can afford to keep dogs that are not livestock, besides also still must have enough money to pay a special contribution. Excluded were dogs that were necessary for a trade, and guard dogs of the farmers. It was a State tax. The views were changing, however. With the Cabinet Order of April 29, 1829 the municipalities were granted permission to levy a tax on dogs. This was in Germany thus the first general authorization for imposing a dog tax by municipalities. The introduction was in 1830 when the explosive situation in the Berlin Schneider revolution. With the Cabinet Order of October 18, 1834 were also communities that were no cities to introduce the right a dog tax. 1840 ranked the Prussian Staatswirtschaftler Johann Gottfried Hoffmann dog tax under the " taxes, so attention should be awakened for their object " and under those taxes whose main purpose is not to provide income.

Austria

The keeping of dogs is subject to taxes in Austria and shall be collected in the form of non-earmarked dog tax. To this end, dogs are to be reported from the age of three months to the competent authority, which is the respective local or municipal authorities. Registration can already be carried out for many communities online. Once the required amount has been paid, the dog owner receives the dog tag. The dog tag is also visible manner on the dog when he leaves the house.

A special feature of the city of Vienna. The dog owner can take a voluntary dog 's license exam. If this is successfully completed by the dog owner and the dog falls in the following year for the tested dog once to no dog tax.

Lit with the Federal Law Gazette 150/1934 and 120/1937 § 10. cVorlage: § § / Maintenance / old URL was first created federally a legal basis for the dog tax. It imposes no height, but determined that municipalities are allowed to take the dogs delivery and use without purpose.

Vorarlberg

Tyrol

A national uniform regulation is not disclosed. The municipalities of the province of Salzburg refer all its regulations on the various editions of the Financial Equalisation Act.

Province of Styria

Province of Carinthia

The dog tax law Ktn was introduced on 1 January 1970. The law expressly exempted dogs in animal shelter homes of royalty.

Burgenland

Was introduced the dogs Charges Act Vienna Template: § § / Maintenance / RIS search on 1 January 1922 and up to now amended it underwent seven short stories. The maximum output is determined by the law. Before the spin-off in 1921, there were already in the province of Lower Austria belonging to the city of Vienna, a dog tax.

The dog tax is levied by the cantons because of a Dog Act and / or the inhabitants of communities due to a dog regulations.