Taxation

Tax rev­enue in Septem­ber 2017

The translated abstract of the Federal Ministry of Finance's October 2017 monthly report contains updated information and tables relating to the federal budget and fiscal policy as well as important events on the fiscal policy calendar.

  • 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 September 2017

Tax revenue in August 2017

The translated abstract of the Federal Ministry of Finance's September 2017 monthly report contains updated information and tables relating to the federal budget and fiscal policy as well as important events on the fiscal policy calendar.

21 August 2017

Tax revenue in July 2017

Total tax revenue (excluding local authority taxes) recorded a sharp year-on-year gain of 9.2% in July 2017. This is mainly due to a 9.9% rise in revenue from joint taxes, to which value added taxes, non-assessed taxes on earnings, and wages tax all contributed. However, the increase in receipts from value added taxes was skewed positively by a one-off effect in July last year. Temporal shifts from June to July 2017 in revenue from non-assessed taxes on earnings should also be taken into account. A higher yield from energy duty and overstated revenues from tobacco duty (owing to baseline effects) resulted in a 7.6% increase in receipts from taxes accruing solely to the Federation. Revenues from taxes accruing solely to the Länder rose by 3.8%: the rise in receipts from real property transfer tax more than compensated for lower inheritance tax receipts.

20 July 2017

Tax revenue in June 2017

Total tax revenue (excluding local authority taxes) recorded a year-on-year decline of 6.5% in June 2017. Receipts from joint taxes were up by 2.3% on the year. This was driven mainly by receipts from wages tax, assessed income tax and corporation tax, the latter two mainly as a result of the continued rise in prepayments for the current year. However, the growth in revenue from joint taxes was slowed by a substantial 52.3% decline in receipts from non-assessed taxes on earnings. Although receipts from the most important federal taxes posted gains, the nuclear fuel duty repayments of €6.3bn had a severe impact on total federal tax revenues, which fell by 59.9%. Taxes accruing to the Länder also took a hit, with yields dropping by 21.4% as a result of a 51.2% decline in inheritance tax revenue.