Hunting tax

The hunting tax is a municipal tax in Germany. It can be levied as a tax on expenses by virtue of authorization under state law. The person entitled to hunt is usually liable to pay the tax. The local authorities, i.e. the independent cities or districts, are responsible for both the assessment and the revenue.

The tax is levied annually on the basis of the annual hunting value or, in the case of leasing, on the lease price to be paid by the lessee and may not exceed 20% of the annual hunting lease.