Levy of hunting rights tax
General information
Salzburg province levies a communal provincial tax (hunting rights tax) on the ownership or lease of hunting rights in the province of Salzburg.
Requirements
The person liable to pay the tax is the owner of the hunting ground (Section 7, paragraph 2 of the Hunting Law of 1993). If private hunting grounds are leased out, the owner has to collect the tax from the lessee and pay it to the tax authority. The owner is liable for the tax. The members of a hunting party are jointly and severally liable for paying the tax. See Provincial Law Gazette (LGBl.) No 77/1977, as amended.
Required documents
The person liable to pay the tax, which in the case of leased private hunting grounds is the owner, must file a tax declaration with the Provincial Tax Office by 15 July of the first year of the term of a hunting ground lease. This tax declaration is valid also for the subsequent years of the term of the hunting ground lease unless the person obliged to file a tax declaration files another one. Another tax declaration must be filed if the level of tax changes during the term of a hunting ground lease.
Procedure
The tax authority is the Provincial Tax Office.
The Provincial Tax Office has to issue the person liable to pay tax, which in the case of a leased private hunting ground is the owner, with a tax notification, stating the size of the hunting ground and the consequent amount of tax by no later than 30 June of the first year of the term of the hunting ground lease. If the level of tax changes during the term of a hunting ground lease, the Provincial Tax Office has to communicate the new amount of tax by no later than 30 June of the first year in which the revised tax rate takes effect. Such a notification counts as a tax declaration if the person obliged to file such declaration does not, by 15 July at the latest, file a declaration that deviates from the notification.
Changes of material circumstances that affect tax liability or tax calculations are only to be first taken into account in the tax declaration for the calendar year following the year in which the changes occurred.
Costs and fees
The basis for assessing the hunting rights tax is the area covered by the hunting ground in question.
The hunting rights tax amounts to EUR 0.64 per hectare per year, for community hunting grounds generally EUR 0.48 and in Salzburg City EUR 0.32, in each case per hectare of hunting ground area, but in any case EUR 162.
The Provincial Government may, by decree, adjust these amounts to reflect changes in the consumer price index announced by the federal institute Statistics Austria, if the change since the last adjustment is of at least 10%. For such adjustments, amounts of 50 cents or more are to be rounded up to the next full euro and amounts below 50 cents are to be rounded down.
Deadlines
A notification issued by the Provincial Tax Office stating the amount of tax to be paid counts as a tax declaration. However, the person obliged to file the tax declaration has the possibility of filing, by no later than 15 July, a tax declaration that deviates from the notification. The hunting rights tax must also be paid by no later than 15 July of the relevant tax period (calendar year) (tax due date).
Legal bases
Hunting Rights Tax Law, Provincial Law Gazette (LGBl.) No 77/1997, as amended
Law on Hunting in the Province of Salzburg - Hunting Law of 1993, Provincial Law Gazette (LGBl.) No 100/1993, as amended
Means of redress or appeal
An appeal against the Provincial Tax Office can be lodged with the Salzburg provincial Administrative Court.
Further information
The tax authority is the Provincial Tax Office
Competent authority
The tax authority is the Provincial Tax Office.
The competent higher authority is:
Department 8 of the Salzburg Provincial Government.
Kaigasse 2A
5020 Salzburg
Authentication and signature
Assistance and problem-solving services
The tax authority is the Provincial Tax Office.
Michael-Pacher-Straße 27
5020 Salzburg
Tel. +43 6628042-0
Email: landesabgabenamt@salzburg.gv.at
Assistance and problem-solving services
According to the Provincial Tax Office there is no separate form for this tax.
Link to form
No data available
Responsible for the content
Amt der Salzburger Landesregierung [Office of the Salzburg Provincial Government]
Department 8
Kaigasse 2A
5020 Salzburg
Tel. +43 6628042-2522
Email: finanzen@salzburg.gv.at
Data protection
The tax authorities process the personal data required for the purposes of tax administration.
Last update
08.06.2021