Taxes on keeping pets (dog tax – Hundesteuer)

Dog Ownership Tax (Hundesteuer) in Germany
(Tax on Keeping Dogs – Steuer auf das Halten von Hunden)

What is Hundesteuer?

Hundesteuer is a local (municipal) tax charged by German cities and municipalities on people who own a dog.
It is not levied on cats or other household pets.

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How much is the dog tax?

The amount of dog tax depends on the city or municipality and on the number of dogs in the household. In many places:

• there is a basic rate for the first dog,

• a higher rate for the second dog,

• and a significantly higher rate for dogs that are classified as “dangerous breeds” (Listenhunde).

Indicative annual amounts:

This tax is generally paid once per year to the local authority.

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Do I have to register my dog officially?

Yes. As a dog owner you are obliged to:

• register the dog with the local authority (usually the Ordnungsamt or citizens’ office) within a few days after buying or adopting it,

• obtain a dog tax tag (Hundemarke) or identification number,

• make sure that the dog wears this Hundemarke in public spaces,

• notify the municipality when the dog dies, is given away, or if you move to another municipality.

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What about “dangerous breeds” (Listenhunde)?

In some federal states and cities, certain breeds are classified as “dangerous dogs” (Listenhunde), for example:

• Pitbull types

• Staffordshire Terriers

• Rottweilers

• and other breeds, depending on state regulations

For these dogs, the rules are often stricter:

• higher dog tax,

• additional requirements, such as:

  • behavioural tests or temperament assessments,

  • proof of liability insurance,

  • mandatory muzzle and leash in public,

  • special licenses, permits or owner competence certificates.

The exact regulations differ greatly between federal states and municipalities.

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Can Hundesteuer be deducted in the tax return?

Situation – Deductible? – Explanation

• Family dog / private companion dog
  – No
  – The dog tax is considered private living expenses and is generally not tax-deductible.

• Dog used for professional purposes (e.g. by a dog trainer, security service, professional dog handler)
  – Yes
  – In such cases, the dog tax and related costs (food, vet, insurance, etc.) may be deductible as business expenses, if the professional use can be clearly demonstrated.

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Are there exemptions from Hundesteuer?

Yes, in some situations there may be tax exemptions (Steuerbefreiung) or reductions. Usually, you must submit a formal application to the municipality. Examples:

Situation – Exemption / reduction?

• Guide dog for the blind or assistance dog for a person with disabilities
  – Often completely exempt from dog tax

• Dog adopted from an animal shelter (Tierheim)
  – Frequently exempt from tax for a certain period (for example one year or longer) or subject to reduced tax

• People with very low income (e.g. recipients of social assistance)
  – Depending on the local regulations, full or partial exemption may be granted

The concrete rules are always set out in the dog tax statute of the specific city or municipality.

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Additional obligations for dog owners

Besides paying the dog tax, dog owners are subject to further duties:

• Dog liability insurance (Hundehaftpflichtversicherung):

  • In many federal states (for example Berlin, Hamburg and others), liability insurance for dogs is mandatory.

  • It covers compensation claims if the dog causes bodily injury or property damage.

• Leash and muzzle regulations (Leinenpflicht & Maulkorbpflicht):

  • Depending on the state, the city, the breed and the place, there may be a legal requirement to keep the dog on a leash and/or to use a muzzle (e.g. in parks, public transport, city centres).

• Cleaning up after your dog:

  • Dog owners must remove their dog’s waste in public spaces.

  • Failure to do so can result in fines.

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Useful terms

• Hundesteuer – dog tax

• Hundemarke – dog tax tag / registration tag

• Listenhund – dog classified as a “dangerous breed”

• Ordnungsamt – public order office (responsible, among other things, for dog registration)

• Tierheim – animal shelter

• Steuerbefreiung – tax exemption / relief

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Summary

• Dog tax (Hundesteuer) is compulsory in Germany and is paid annually to the local municipality.

• The amount depends on the place of residence, the number of dogs and sometimes the breed.

• Dogs must be officially registered and issued with a Hundemarke.

• Dog tax is not normally tax-deductible, except where the dog is used for professional purposes.

• There are special exemptions and reductions for assistance dogs, dogs adopted from shelters and, in some cases, for people on low incomes.

The editorial team of this website endeavours to provide accurate and reliable information based on careful research and consultation of multiple sources. However, errors or uncertainties cannot be completely ruled out.
Therefore, the information in this article should be viewed as a preliminary reference only. For binding and definitive guidance, please always consult the relevant authorities or a qualified advisor.