Tax matters
Source: Serviceportal Rheinland-PfalzThe tax offices are responsible for the assessment and collection of taxes if these 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 submit tax returns or tax registrations, e.g. for income tax, VAT or wage tax, are set out in the tax laws. The tax office determines the basis of taxation, assesses the respective taxes and collects them based on the information from tax returns or other information.
According to the law on municipal taxes, the municipalities have the right to levy taxes for local consumption and expense taxes. In addition to the dog tax, examples of this include the second home tax and the gambling tax. The districts, on the other hand, can only levy hunting tax, fishing tax and restaurant license tax.