33 results, sorted by
taxation Act Combating Tax Avoidance and Unfair Tax Competition and Amending Further Acts
This working translation of the Gesetz zur Abwehr von Steuervermeidung und unfairem Steuerwettbewerb und zur Änderung weiterer Gesetze is provided by the Language Service of the Federal Ministry of Finance. Only the German text of this Act is authentic.
Europe Tax Act relating to Brexit
The Act on Taxation-Related Provisions concerning the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union ( Brexit-Steuerbegleitgesetz , Tax Act relating to Brexit) contains provisions within the Federal Finance Ministry’s area of responsibility that are necessary in connection with the withdrawal of the United Kingdom of Great Britain and Northern …
taxation Act on the Reporting Obligation and the Automatic Exchange of Information in Tax Matters by Reporting Platform Operators (Platform Tax Transparency Act)
The Platform Tax Transparency Act (PStTG) of 20 December 2022 (Federal Tax Gazette I, p. 2730) introduced a reporting obligation for operators of digital platforms and the cross-border automatic exchange of information between tax authorities of EU Member States. The Act serves to transpose Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative …
taxation Cabinet approves near-complete abolition of solidarity surcharge
On Wednesday, the federal cabinet approved draft legislation to reduce the solidarity surcharge. If the bill is passed, the surcharge will, starting in 2021, be completely eliminated for around 90% of those who currently pay it. For a further 6.5% of taxpayers, the surcharge will be reduced. As a result, 96.5% of today’s surcharge payers will be better off.
Taxation Double taxation agreements and other taxation-related agreements
This page offers information on Germany’s double taxation agreements and additional country-related publications on double taxation agreements. You can access the original texts via our German website.
Taxation Electricity Duty Act (Stromsteuergesetz)
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.
Taxation Energy Duty Act (Energiesteuergesetz)
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).
Taxation External tax relations
An overview of German law on external tax relations, especially transfer pricing.
Taxation Fiscal Code (Abgabenordnung)
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.
G20 G20 meeting on international tax reform
The G20 finance ministers and central bank governors came together in Washington, D.C. on 13 October 2021 as part of the annual meeting of the IMF and World Bank Group. At this fourth meeting under Italy’s G20 presidency, discussions focused on implementing the agreed reforms to the international tax system in a timely manner, ensuring a sustainable economic recovery and enhancing international …