The Energy Duty Act (Energiesteuergesetz) sets out the legal provisions for the duty charged on various forms of energy in Germany. The Act implements the EU Council Directive on the taxation of energy products and electricity (Council Directive 2003/96/EC).
The Electricity Duty Act (Stromsteuergesetz) sets out the legal provisions on the duty charged on electricity in Germany. The Act was introduced as part of the Ecological Tax Reform, which was initiated in 1999.
Financial markets Financial Account Information Exchange Act (Finanzkonteninformationsaustauschgesetz – FKAustG)
Act on the Automatic Exchange of Financial Account Information in Tax Matters (Financial Account Information Exchange Act)
Date of signature: 21 December 2015
Financial markets Act on the Monitoring of Financial Stability (Finanzstabilitätsgesetz)
Date of signature: 28 November 2012
Financial markets Insurance Tax Act (Versicherungsteuergesetz)
Ordinance Implementing the Insurance Tax Act (Versicherungsteuer-Durchführungsverordnung)
Date of signature: 8 April 1922