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Hunting tax
Find out here the assessment, payment obligation and revenue sovereignty of the hunting tax
Your responsible authority
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Detailed description
The hunting tax is a municipal tax in Germany. It may be levied as an expense tax by virtue of authorisation under Land law. The person entitled to hunt is usually liable to tax. Both determination and revenue sovereignty are incumbent on the local authorities, i.e. the district-free cities or the rural districts.
The tax is levied annually on the basis of the annual hunting value or, in the case of leasing, on the rent payable by the lessee and may not exceed 20% of the annual hunting rent.
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Legal basis
The legal basis is § 6, Abs. 1 KAG, § 1 Kommunalabgabenverordnung in conjunction with the applicable local statutes.