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Can I deduct dog liability insurance from my tax in Germany?

In short

Yes, you can deduct dog liability insurance (Hundehaftpflicht) from your tax in Germany as a special expense, but it rarely changes anything. It falls under a cap of EUR 1,900 for employees and EUR 2,800 for the self employed, and your health insurance usually fills that cap on its own. Real savings come from paid dog care at home: 20 percent of the labour cost. This is not tax advice.

Can I deduct dog liability insurance from my tax in Germany?

What it costs

Figures based on German law for 2026, without solidarity surcharge or church tax.

ExampleTypical range
Employee, EUR 42,000 gross, statutory health insurance, dog policy EUR 60EUR 0 tax saving from the dog policy
Cap for other provident expenses, employeesEUR 1,900 a year
Cap for other provident expenses, self employedEUR 2,800 a year
Dog sitter at home, EUR 600 labour cost, paid by transferEUR 120 less income tax
Dog liability policy without excessabout EUR 50 to 70 a year

Legal figures from the sources listed, as of November 2026.

The dog policy premium and the EUR 600 for the dog sitter are guide values from our quoting

practice.

Whether the deduction works in your case is calculated by the tax office; this is not tax advice.

Worked example

Employee with a dog and a walking service

She earns EUR 42,000 gross, is in statutory health insurance and has her dog collected from home and walked on working days.

Own share of health insurance (8.75 percent)about EUR 3,675
Cap for other provident expensesEUR 1,900, already exceeded
Dog liability policy EUR 60no effect
Walking service, EUR 600 labour cost on the invoice20 percent of it
Tax reduction under section 35aEUR 120

The dog policy saves her nothing, the walking service saves EUR 120 income tax a year, provided she pays by bank transfer.

Dog liability insurance as a special expense

Section 10 (1) no. 3a of the German Income Tax Act (Einkommensteuergesetz) lists contributions to liability insurance as special expenses (Sonderausgaben). Your dog liability policy belongs there, together with personal liability, accident and disability insurance. All of them share one pot, the other provident expenses.

Section 10 (4) caps this pot at EUR 2,800 a year, and at EUR 1,900 if you receive a subsidy towards health insurance or are covered without paying contributions yourself. That applies to most employees, to civil servants with Beihilfe and to spouses in family insurance. Married couples filing jointly get both caps added together.

Why the premium almost never lowers your tax

Basic health and long term care contributions are always deducted in full and take priority. If they already exceed the cap, section 10 (4) sentence 4 rules out the deduction of all other insurance. Your dog policy then has no tax effect at all.

A quick check: an employee earning EUR 42,000 gross in statutory health insurance pays half of the general rate of 14.6 percent plus half of the average additional rate of 2.9 percent, so 8.75 percent. That is about EUR 3,675 for health insurance alone, almost twice the cap of EUR 1,900.

WhoCapDoes the dog policy help?
Employee, statutory health insuranceEUR 1,900almost never
Self employed, private health insuranceEUR 2,800rarely, the basic tariff usually fills the cap
Civil servant with BeihilfeEUR 1,900rarely
Married couple filing jointlyboth caps addedonly if both health policies together stay below

Where dog owners really save tax

Section 35a of the Income Tax Act gives a tax reduction for household services: 20 percent of the labour cost comes straight off your income tax, up to EUR 4,000 a year. The Federal Fiscal Court ruled on 3 September 2015 (VI R 13/15) that caring for a pet kept in your household qualifies: feeding, grooming, walking, keeping it busy and the cleaning that goes with it.

In a decision of 25 September 2017 (VI B 25/17) the court accepted dog walking outside your property too, if the dog is picked up at home and brought back. Longer care away from home, such as a whole day or during holidays, is not comparable according to that decision.

Conditions for the reduction

Your household must be in the EU or the European Economic Area. You need an invoice and must pay by bank transfer to the provider's account, cash does not count. Only labour costs qualify, not food or materials.

The service has to be provided in the household, so treatment at a vet practice is not covered, and the insurance premium itself is not a service. Anything you already claimed as a special expense cannot be claimed again under section 35a.

Choose your policy on cover, not on tax

Entering the premium in your return costs nothing and the tax office applies the caps itself. It only makes a difference in a year with little or no health insurance of your own, and then you usually pay little tax anyway.

So tax should play no part in choosing your dog liability policy. What matters is the sum insured, damage to rented property and whether other people walking your dog are covered.

Step by step

  1. Find the annual premium on your insurer's invoice.
  2. Enter it under other provident expenses, the tax office checks the cap.
  3. Collect invoices from your dog sitter or walker showing the labour cost.
  4. Always pay by bank transfer, never in cash.
  5. Enter the labour costs under household services.

Checklist

  • Premium invoice for the dog policy at hand
  • Dog sitter invoice with labour costs shown
  • Payment by transfer to the provider's account
  • Care in your household, or pick up and return at home
  • No kennel stay over days or holidays claimed as a service

Common mistakes

  • Counting on a tax saving from the dog policy when health insurance already fills the cap
  • Paying the dog sitter in cash and losing the section 35a reduction
  • Claiming vet bills or dog food as a household service
  • Claiming holiday kennels as qualifying care

Questions and answers

Frequently asked

Where do I enter dog liability insurance in my tax return?

Under other provident expenses (Anlage Vorsorgeaufwand), together with liability,

accident and disability insurance.

The tax office then checks whether anything of the cap is left after health insurance.

Can I deduct the dog tax (Hundesteuer)?

The dog tax is not an insurance contribution and is not listed among provident expenses in section

10.

For a privately kept dog it is not a special expense.

Can I deduct a dog walking service?

Yes, if the dog is picked up at home and brought back.

The Federal Fiscal Court then treats walking as a household service.

You get 20 percent of the labour cost off your tax, with an invoice and payment by transfer.

Do kennels during my holiday count?

According to the court's decision of 25 September 2017, longer care away from home,

such as during holidays, is not comparable to walking the dog.

The link to your household is missing.

Are vet bills deductible?

Not as a household service.

Section 35a requires a service in the household,

and the court's ruling covers care there, not treatment at a practice.

Is a more expensive dog policy worth it for tax reasons?

No.

In most cases the premium has no tax effect.

Choose by sum insured and benefits, not by tax.

Sources

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