New dog tax regulations in Pentling: What dog owners need to know now!

New dog tax regulations in Pentling: What dog owners need to know now!

On January 1st, 2026, a new dog tax statute will come into force in the municipality of Pentling, which will bring significant changes for dog owners. The statute was enacted on October 14, 2025 and imposes an annual expense tax for keeping a dog over four months old in the municipality. The imposition of this tax pursues both fiscal and regulatory objectives. That reports Pentling.

The dog tax rates are staggered and are 40.00 euros for the first dog, 65.00 euros for the second dog and 100.00 euros for each additional dog. Special attention is paid to fighting dogs, whose tax is 500.00 euros. A tax reduction of 50 percent applies under certain conditions, for example for dogs in wastelands or for dogs of professional hunters who have passed a fitness test. A discount can also be granted for animals from recognized animal shelters for a maximum of 12 months. Applications for tax reductions must be submitted by the end of the calendar year.

Tax liability and reporting deadlines

The tax debtor is the owner of the dog. It is emphasized that the tax liability does not apply if the holding conditions are met for less than three months of the year. The dog tax is due on April 1st of each calendar year. Dog owners are obliged to register their animals within one month of purchasing them or after reaching the fourth month of life. In addition, a dog tax stamp is issued that the dog must wear. If the dog is sold, lost or dies, deregistration is required within one month.

Also explained Municipal Breviary that the inclusion of the dog in one's own household is taxed. This regulation not only affects the municipality of Pentling, but also other local municipalities and cities that have the right to levy a dog tax. When keeping dogs for profit purposes, the relevant requirements for charging an expense tax may not be met.

Special tax relief

According to the Disability Equality Act (BGG), dogs owned by people with disabilities can be exempt from tax under certain conditions. The regulations of the BGG were last changed on May 23, 2022 and came into force on July 1, 2023. In addition, the Assistance Dog Ordinance (AHundV) of December 19, 2022 also provides information on tax exemptions for assistance dogs.

With the entry into force of this new statute, the old dog tax statute from October 5, 2020 will be declared invalid. In doing so, the municipality shows that it wants to adapt to current needs and legal frameworks in order to adequately take both animal protection and the interests of animal owners into account.