Dog tax

Development of dog tax revenue since 1998. The dog tax is an expense tax within the meaning of Article 105 paragraph. 2 a Basic Law (GG). Expense taxes are intended to cover a special expense, i.e. the use of income and assets beyond the satisfaction of general living needs. At the same time, the dog tax pursues regulatory aspects in order to counteract too extensive dog husbandry and the contaminants associated with it and the increased threat to the population. For these reasons, the dog tax also increases for second dogs and other dogs. Under constitutionally guaranteed autonomy and financial sovereignty, each municipality is entitled to determine the amount of the expense tax on its territory. The income from this tax is not earmarked and is used as general cover for the performance of urban tasks. Development of dog tax revenue since 1998. The dog tax is an expense tax within the meaning of Article 105 paragraph. 2 a Basic Law (GG). Expense taxes are intended to cover a special expense, i.e. the use of income and assets beyond the satisfaction of general living needs. At the same time, the dog tax pursues regulatory aspects in order to counteract too extensive dog husbandry and the contaminants associated with it and the increased threat to the population. For these reasons, the dog tax also increases for second dogs and other dogs. Under constitutionally guaranteed autonomy and financial sovereignty, each municipality is entitled to determine the amount of the expense tax on its territory. The income from this tax is not earmarked and is used as general cover for the performance of urban tasks.