Waiver of dog tax - Financial emergency
Animals Emergency Finances Hundesteuer Stadtkämmerei Welfar Zweitwohnungs husbandry ownership

# Waiver of dog tax - Financial emergency

## Summary

If you live on unemployment benefit II, social welfare or a comparably low income, you can apply for a dog tax remission in some cases.
## Responsible Department

SKA
## Required Documents

**First-time application**  

We will be happy to advise you before you submit your application toas to whether a waiver is possible in your case and which documents you need to submit.  

As a rule, we require the following documents:

* informal letter of application with details of your financial situation
* current social welfare notice or proof of income
* in the case of medical necessity: medical certificate confirming that your dog has a direct and significant effect on your disability or illness or provides particularly essential assistance that directly alleviates the disadvantages of the specific disability or illness
* in the case of moral obligation: reasons for adopting the dog
* Telephone number for quick clarification of queries

**Annual follow-up application**

* completed form "Follow-up application for remission of dog tax"
* current notice of social assistance or proof of income

## Prerequisites

To apply for a remission, you must fulfil the following requirements:

* You receive unemployment benefit II, social assistance or have an income of a comparable or lower amount.
* You have not caused your financial hardship yourself.
* You have no arrears with the City of Munich or are making serious efforts to pay outstanding debts.

You must also fulfil one of the following conditions:

* You acquired your dog when the financially difficult situation did not yet exist or was foreseeable.
* The dog is essential to you for medical reasons. A merely useful or beneficial aspect of dog ownership is not sufficient.
* You have taken on the dog for particularly important moral reasons - for example, because relatives in need of care or deceased relatives can no longer look after the dog.

## Legal Basis

[Dog tax statutes of the City of Munich](https://stadt.muenchen.de/rathaus/stadtrecht/vorschrift/985.html)

## Further Links

* [Online application for exemption (only for new registrations)](https://service.muenchen.de/intelliform/forms/01/10/10/hundesteuer/index)
* [Dog tax in Munich](https://stadt.muenchen.de/infos/hundesteuer.html)
* [Data protection and tax secrecy](https://stadt.muenchen.de/infos/datenschutz-ska.html)
* [Follow-up application for dog tax remission](https://stadt.muenchen.de/dms/Home/Stadtverwaltung/Stadtkaemmerei/Dokumente/Formulare/hund_erlass_folgeantrag.pdf)

## Keywords

* Animals
* Emergency
* Finances
* Hundesteuer
* Stadtkämmerei
* Welfar
* Zweitwohnungs
* husbandry
* ownership
