Municipal tax law is levied by the municipality

Municipal Charges Act – Municipalities and associations of municipalities are entitled to levy municipal charges in accordance with the Municipal Charges Acts. Municipal levies include, among others, contributions, fees and taxes. The collection of the levies takes place in two steps. First, a levy statute is drawn up within the municipality. On the basis of this levy statute, levy notices are issued.

Municipal levy law at a glance: Municipal levy of contributions

• Municipalities and associations of municipalities are entitled to levy municipal charges
• Municipal levies: Contributions, fees and taxes
• Collection of the levies takes place in two steps: Within the municipality, a levy statute is adopted, and levy notices are issued on the basis of the levy statute.

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