Dog tax: registering a dog

If the tax is assessed for the first time, it is due one month after notification of the tax assessment. When the assessed tax is paid for the first time, the dog owner receives a tax stamp that is valid for a maximum of 4 calendar years. The tax stamp for the calendar years 2022 to 2025 is yellow (circle).

Requirements

The tax liability begins on the first of the month following the month in which a dog is taken into a household or business or in which the dog owner moves in, but no earlier than the accrual of the month in which the dog turns three months old.

Example 1: Taking in the dog

A dog (older than three months old) was taken in on September 15 in year 01.

Solution: The taxation takes place from October for three months in the year 01.

150 Euro x 3/12 = 37.50 Euro pro rata temporis dog tax assessment in year 01

In the following years the dog tax is 150 Euro per year.

Example 2: Surrender of the dog

A dog (older than three months old) was handed in on September 15 in year 01.

Solution: The taxation takes place until September for nine months in the year 01.

150 Euro x 9/12 = 112,50 Euro pro rata temporis dog tax

Example 3: Admission of the dog (younger than three months)

A dog (born on 12 July in year 01) was taken in on 15 September in year 01.

Solution: The taxation takes place only when the dog has turned three months old, i.e. on October 12 in the year 01. The dog tax is calculated for two months from November in the year 01.

150 Euro x 2/12 = 25,00 Euro pro rata temporis dog tax assessment in year 01

In the following years the dog tax is 150 Euro per year.

Example 4: Handing over the dog (younger than three months)

A dog (born on 12 July in year 01) was handed over on 15 September in year 01.

Solution: There is no taxation because the dog is less than three months old.

What documents do I need?

• Identity card
• Passport