Merching announces new dog tax statutes – what dog owners need to know!

Merching announces new dog tax statutes – what dog owners need to know!

On September 25, 2025, the municipality of Merching decided to revise the dog tax statute (HStS) at a meeting. These statutes regulate the collection of dog tax and can be viewed immediately. The new version takes current requirements into account and offers clear guidelines for keeping dogs in the municipality. The municipality is therefore obliged to ensure fair taxation of dog ownership. The new statutes come into force and update the provisions that were previously in force.

The dog tax is a local expense tax that is levied in accordance with the Bavarian Municipal Tax Act (KAG). As the Bavarian State Ministry of the Interior, Sport and Integration announces, the municipalities in Bavaria have the right to decide for themselves on the taxation of dog ownership. This tax is tied to the cost of owning a dog. An interesting detail is that dogs kept for profit purposes are exempt from tax. Tax exemptions also apply to certain organizations.

Provisions of the dog tax statute

According to the model statutes, which are anchored in the Bavarian State Ministry, Section 1 defines the dog tax as an annual expense tax for dogs that are older than four months. The obligation to pay dog ​​tax lies with the owner of the dog, which is mandatory in Section 3. The claims for tax exemption that apply, for example, to dogs in wastelands or by forestry employees are listed in detail in § 2. There are also regulations regarding the due date of the tax, which must be paid on February 15th of each year.

In addition, dog owners must comply with certain reporting obligations in accordance with Section 10. This includes registering the dog within two to four weeks of purchasing it or when moving. Failure to do so may result in penalties. Failure to pay the dog tax can also have negative consequences, such as reminder fees or even enforcement measures. In some cases it is also possible to force the dog to be surrendered.

Regulations in a nationwide context

In Germany, the amount of the dog tax varies depending on the city or municipality, although it is usually between 50 and 200 euros per year for the first dog. Dogs classified as listed dogs are often subject to higher tax rates. In addition, a distinction is made at the national level between general dog laws and specific regulations of the federal states. Leash requirements and regulations regarding muzzle requirements can be regulated differently.

It is worth mentioning that guide dogs and other assistance dogs are exempt from dog tax in many cities. Municipalities often show goodwill towards shelter dogs, who in many cases also receive a tax reduction. The legal requirement for dog liability insurance in many federal states also places additional demands on dog owners.

The new version of the dog tax statute in Merching is another example of the continuous adaptation of dog ownership legislation to the local conditions and needs of the community. It aims not only to secure the financing of municipal tasks, but also to promote responsible dog ownership, which benefits both pet owners and fellow citizens.

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