Levy of fishing taxes
General information
The province of Salzburg levies an exclusive provincial tax (fishing tax) on the use for fishing of waters in the the province of Salzburg.
Requirements
The Provincial Fishing Association has to collect the fishing tax from the managers and users of fishing rights who are liable to pay it, and pay it to the province.
Required documents
Basically none, for the Provincial Fishing Association calculates the tax on the basis of the fishing fee due annually.
Procedure
The Provincial Fishing Association has to collect the fishing tax from the managers and users of fishing rights who are liable to pay it, and pay it to the province. It has to file a tax declaration with the Provincial Tax Office for each calendar year by 15 July of the following year and pay the province the total amount of fishing tax by the same date.
Costs and fees
The basis of assessment for the fishing tax is the fishing fee that is to be paid annually by those liable for the tax. The fishing tax amounts to 10% of this amount.
Deadlines
The Provincial Fishing Association has to file a tax declaration with the Provincial Tax Office for each calendar year by 15 July of the following year and pay the province the total amount of fishing tax to be paid by the managers and users of fishing rights who are liable to pay it by the same date.
Legal bases
Section 50 of the Law of 3 July 2002 on the Regulation of Fishing in the Province of Salzburg (2002 Fishing Law), Provincial Law Gazette No 81/2002, as amended
Means of redress or appeal
An appeal against a decision of the Provincial Tax Office may be filed with the Salzburg Provincial Administrative Court.
Further information
The body that will collect the tax is the Provincial Fishing Association.
Competent authority
The tax will be collected by the Provincial Fishing Association from the managers and users of fishing rights who are liable to pay it. The tax authority to which the Provincial Fishing Association has to submit the tax declaration is the Provincial Tax Office. The competent higher authority vis-à-vis the Provincial Tax Office is the Provincial Government.
Authentication and signature
No data available
Assistance and problem-solving services
Managers and users of fishing rights who are liable to pay this tax can best obtain information from the Provincial Fishing Association responsible for its collection.
Landesfischereiverband Salzburg
Reichenhallerstraße 6
5020 Salzburg
Tel. +43 662842684; Email: buero@fischereiverband.at
Link to form
Forms are not available online. However, there is a form for the tax declaration by the Provincial Fishing Association to the Provincial Tax Office, which is sent by the latter in due time.
Responsible for the content
Office of the Salzburg Provincial Government
Abteilung 8
Kaigasse 2A
5020 Salzburg
Tel. +43 662842684; Email: finanzen@salzburg.gv.at
Data protection
The authorities/agencies responsible for collecting the fishing tax process the personal data required for this purpose.
Last update
08.06.2021