General information
A hunting charge must be paid in Upper Austria for exercising the hunting right.
Requirements
The landowner of the hunting grounds (for cooperative hunting grounds the lessee of the cooperative lease right) shall pay a hunting charge of 30 % of the hunting value for exercising the hunting right in their own hunting grounds and other territories (which were determined as being connected or included hunting grounds).
Deadlines
The hunting charge shall be paid for each hunting year (1 April to 31 March).
A copy of the lease agreements and similar agreements providing for the hunting right which relate to the current hunting year shall be submitted to the tax authority until 31 May of the hunting year. Insofar as contractual changes arise in the hunting year, a copy of such shall be submitted to the tax authority until 31 May of the subsequent hunting year.
Completion period
No information available.
Competent authority
Amt der Oö. Landesregierung
[Office of the State Government of Upper Austria]
Direktion Finanzen
[Directorate for Finances]
Landesabgabenstelle
[State Levies Office]
Landhausplatz 1
4021 Linz
Phone (+43 732) 77 20- 113 01
Fax (+43 732) 77 20- 21 50 19
Email finD.post@ooe.gv.at
Procedure
The hunting charge shall be paid for each hunting year (1 April to 31 March).
A copy of the lease agreements and similar agreements providing for the hunting right which relate to the current hunting year shall be submitted to the tax authority until 31 May of the hunting year. Insofar as contractual changes arise in the hunting year, a copy of such shall be submitted to the tax authority until 31 May of the subsequent hunting year.
Authentication and signature
No information available.
Required documents
Lease agreements as well as stalking, shooting or similar contracts providing for the hunting right; Notices of assessment.
Art und Format der Nachweise
No information available.
Costs and fees
No information available.
Further information
No information available.
Means of redress or appeal
No information available.
Legal bases
Laws and ordinances can be found in the Legal Information System (RIS).
Assistance and problem-solving services
EAP - Point of Single Contact Upper Austria
eap@ooe.gv.at
Link to form
No form required.
Information on data protection
Further information
Responsible for the content: Direktion Finanzen
Last update: 04.03.2021
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