Farm Dog Tax Exemption: Requirements by Canton

Besides assistance and rescue dogs, some Swiss cantons and municipalities also grant a tax exemption or reduction for farm dogs with a working function.

What counts as a farm dog?

Generally, farm dogs are those actively used on an agricultural holding — for example herding livestock (sheepdogs), protecting herds from predators (livestock guardian dogs), or guarding the farm.

How is the exemption regulated?

The exemption or reduction for farm dogs isn't regulated nationally, but in the respective cantonal or municipal dog tax regulations. Check with your municipality directly.

What evidence is usually required?

• Confirmation of the agricultural holding (holding number, farm operator agreement)
• Proof of the dog's working function
• Sometimes a training confirmation, especially for livestock guardian dogs

How to apply

1. Check whether your municipality's regulations include a farm-dog clause
2. Submit a form or informal request to the municipal administration
3. Attach proof of the working function

What qualifies as a farm dog?

A farm dog (Hofhund) is a dog that regularly and actively works on an agricultural property — for example as a livestock herding dog, a guard dog for animals and equipment, or a hunting dog used in active hunting operations. A dog that simply lives on a farm without performing a working function does not automatically qualify.

How to apply for the exemption

To apply for a farm dog tax exemption, contact your municipality's tax office. You will typically need to provide: proof that the property is an active agricultural enterprise, a description of the dog's working role, and sometimes a declaration from the cantonal veterinary office. Requirements vary by canton and municipality.

Cantons with established farm dog exemptions

Cantons such as Bern, Zurich, Aargau, and St. Gallen have established procedures for farm dog exemptions. In some cantons, the exemption is automatic upon registration as a working farm dog; in others, it must be applied for annually. Always check with your local authority for the current rules.