Taxation

Tax rev­enue in May 2017

Total tax revenue (excluding local authority taxes) recorded another robust year-on-year gain in April 2017, up by 5.8%. This outcome was driven by a sharp increase in receipts from joint taxes, which climbed by 9.0% on the year. The largest contribution came from corporation tax, which posted a revenue gain of €0.9bn. The two taxes that generate the most revenue – wages tax and value added taxes – also played a key role in reinforcing the upward trend in revenue from joint taxes.

  • Double Taxation

    You can access Germany’s double taxation agreements and additional country-related publications via our German website.

  • An ABC of Tax­es

    Comprehensive, updated guide to taxes and taxation in Germany.

  • Fis­cal Code

    Working translation of the Fiscal Code (Abgabenordnung), which brings together the rules applying to all taxes as a compendium of general tax law. The Fiscal Code sets out the basic rules on how a tax is determined, to whom the tax applies, and when the tax is to be paid.

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21 April 2017

Tax revenue in April 2017

Total tax revenue (excluding local authority taxes) posted another robust year-on-year gain in March 2017, up by 7.5%. The increase in revenue from joint taxes, which rose strongly once again (by 9.0% on the year), played a particularly important role in this respect. This trend was driven by sharp increases in revenue from non-assessed taxes on earnings, wages tax and value added tax. However, revenue from assessed income tax and corporation tax also posted strong increases in March, which is usually a high-revenue month for these taxes due to the prepayment schedule. Receipts from federal taxes were up by 2.8% on the year, while revenue from Länder taxes posted a moderate decline of 2.3%.

23 March 2017

Tax revenue in March 2017

Total tax revenue (excluding local authority taxes) posted another robust year-on-year gain in February 2017, up by 8.3%. The sharp increase in revenue from joint taxes (which were up by 9.0% on the year due to higher receipts from wages tax and value added taxes) played a key role in this result. Revenue from assessed income tax and corporation tax also posted strong increases in February 2017. Receipts from final withholding tax on interest and capital gains were also up tangibly in February compared with the same month last year. In contrast, there was a decline in revenue from non-assessed taxes on earnings. Receipts from federal taxes were up significantly on the year (+6.5%), and revenue from Länder taxes again recorded strong gains (+4.3%).

23 February 2017

Tax revenue in February 2017

Total tax revenue (excluding local authority taxes) posted another robust year-on-year gain in January 2017, up by 4.0%. Receipts from joint taxes, which were up by 4.4% over last year, made a particularly strong contribution to this development. Joint tax receipts received a boost from an increase in revenue from wages tax (which was, however, mainly the result of a baseline effect) and also from a sharp increase in receipts from VAT. Non-assessed taxes on earnings also saw a sharp rise. Corporation tax fell sharply in year-on-year terms, from a high baseline figure in the same period of the previous year. Receipts from federal taxes in January were nearly exactly at the same level as last year. Revenue from Länder taxes again recorded a big gain (7.9%).