Tax matters

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 local authorities (e.g. dog tax).

The obligations to submit tax returns or tax declarations, e.g. for income tax, sales tax or wage tax, result from the tax laws. Based on the data from tax returns or other information, the tax office determines the bases of taxation, sets the respective taxes and collects them.

Under the Municipal Tax Act, municipalities have the right to levy taxes on local consumption and expenditure. In addition to the dog tax, examples include the tax on second homes and the tax on gambling machines. The counties, on the other hand, can only levy hunting tax, fishing tax and restaurant license tax.