Trends in federal revenue
|
Actual 2019 |
2020 target1 |
Actual |
Year-on-year change | ||||
|---|---|---|---|---|---|---|---|
|
January to April 2019 |
January to April 2020 | ||||||
|
in €m |
share in % |
in €m |
share in % |
in €m |
in % | ||
|
Tax revenue |
328,989 |
92.3 |
291,458 |
91.8 |
95,752 |
91,216 |
-4.7 |
|
Federal share of joint taxes: |
271,275 |
76.1 |
242,508 |
76.4 |
82,708 |
77,094 |
-6.8 |
|
Income tax and corporation tax |
150,384 |
42.2 |
119,239 |
37.6 |
43,792 |
43,278 |
-1.2 |
|
of which: |
|
|
|
|
| ||
|
Wages tax |
93,311 |
26.2 |
63,251 |
19.9 |
27,474 |
28,178 |
+2.6 |
|
Assessed income tax |
27,078 |
7.6 |
26,557 |
8.4 |
8,053 |
7,646 |
-5.1 |
|
Non-assessed tax on earnings |
11,724 |
3.3 |
10,925 |
3.4 |
2,842 |
3,115 |
+9.6 |
|
Final withholding tax on interest and capital gains |
2,264 |
0.6 |
2,156 |
0.7 |
847 |
1,331 |
+57.1 |
|
Corporation tax |
16,007 |
4.5 |
16,350 |
5.1 |
4,575 |
3,007 |
-34.3 |
|
Value added taxes (VAT) |
118,944 |
33.4 |
121,288 |
38.2 |
38,595 |
33,467 |
-13.3 |
|
Trade tax apportionment |
1,947 |
0.5 |
1,981 |
0.6 |
322 |
349 |
+8.4 |
|
Energy duty |
40,683 |
11.4 |
40,400 |
12.7 |
7,915 |
7,777 |
-1.7 |
|
Tobacco duty |
14,257 |
4.0 |
14,370 |
4.5 |
3,496 |
4,052 |
+15.9 |
|
Solidarity surcharge |
19,646 |
5.5 |
19,900 |
6.3 |
5,899 |
5,874 |
-0.4 |
|
Insurance tax |
14,136 |
4.0 |
14,470 |
4.6 |
7,358 |
7,626 |
+3.6 |
|
Electricity duty |
6,689 |
1.9 |
6,650 |
2.1 |
2,173 |
2,193 |
+0.9 |
|
Motor vehicle tax |
9,372 |
2.6 |
9,490 |
3.0 |
3,448 |
3,591 |
+4.1 |
|
Alcohol duty including alcopops duty |
2,119 |
0.6 |
2,132 |
0.7 |
726 |
704 |
-3.0 |
|
Coffee duty |
1,060 |
0.3 |
1,065 |
0.3 |
345 |
350 |
+1.4 |
|
Aviation tax |
1,182 |
0.3 |
1,725 |
0.5 |
302 |
157 |
-48.0 |
|
Sparkling wine duty and intermediate products duty |
403 |
0.1 |
397 |
0.1 |
153 |
145 |
-5.2 |
|
Other taxes accruing to the Federation |
2 |
0.0 |
2 |
0.0 |
1 |
1 |
+0.0 |
|
Deductions |
|
|
|
|
|
|
|
|
Consolidation assistance for the Länder |
800 |
X |
1,067 |
X |
0 |
0 |
- |
|
Supplementary grants to Länder |
7,555 |
X |
10,025 |
X |
1,860 |
2,405 |
+29.3 |
|
EU own resources (GNI-based) |
23,317 |
X |
30,060 |
X |
10,654 |
9,670 |
-9.2 |
|
EU own resources (VAT-based) |
2,520 |
X |
2,700 |
X |
1,126 |
1,040 |
-7.6 |
|
Grants to Länder for public transport |
8,651 |
X |
8,807 |
X |
2,884 |
2,986 |
+3.5 |
|
Grants to Länder for motor vehicle tax and HGV toll |
8,992 |
X |
8,992 |
X |
2,248 |
2,248 |
+0.0 |
|
Other revenue |
27,502 |
7.7 |
26,076 |
8.2 |
10,770 |
13,764 |
+27.8 |
|
Revenue from economic activity |
6,376 |
1.8 |
6,699 |
2.1 |
4,790 |
6,535 |
+36.4 |
|
Interest revenue |
309 |
0.1 |
276 |
0.1 |
75 |
55 |
-26.7 |
|
Loan repayments, holdings, privatisation proceeds |
2,026 |
0.6 |
1,444 |
0.5 |
366 |
359 |
-1.9 |
|
Total revenue2 |
356,492 |
100.0 |
317,534 |
100.0 |
106,522 |
104,980 |
-1.4 |
|
1Including supplementary budget in accordance with Bundestag decision of 27 March 2020. 2With the exception of revenue from loans on the credit market, withdrawals from reserves, revenue from cash surpluses and seigniorage. Excluding revenue from internal offsetting. Source: Federal Ministry of Finance | |||||||