Tax matters

The tax offices are responsible for assessing and collecting taxes if they are not administered by the federal government (e.g. motor vehicle tax, insurance tax) or the local authorities (e.g. dog tax).

 

The obligations to file tax returns or tax declarations, e.g. for income tax, sales tax or wage tax, arise from the tax laws. On the basis of the information provided in tax returns or other information, the tax office determines the tax bases, determines the respective taxes and collects them.

 

According to the Municipal Taxes Act, municipalities have the right to levy taxes on local excise and expenditure taxes. In addition to the dog tax, examples of this are, for example, the second home tax and the gambling apparatus tax. The districts, on the other hand, can only levy the hunting tax, fishing tax and restaurant permit tax.