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Public Finances Financial relations between the Federation and Länder
This report explains how financial relations between the Federation and Länder are structured, as stipulated by the German constitution and ordinary law; an overview of the financial resources of the different levels of government in Germany; and an overview of key co-financing arrangements between the Federation and the Länder.
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Ukraine Christian Lindner on the anniversary of Russia’s invasion of Ukraine
A year ago, on 24 February 2022, Russia invaded Ukraine, starting a war of aggression against the entire Ukrainian territory. As Christian Lindner stated on the occasion of this anniversary, Ukraine is fighting for the values that we hold dear. We will remain on Ukraine’s side until it prevails in this war.
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Internationales Steuerrecht [EN] Questions concerning the application of the Platform Tax Transparency Act
The Platform Tax Transparency Act 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. This circular assists in the proper implementation of the Platform Tax Transparency Act and addresses issues of practical relevance.
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Europe Press statement by Christian Lindner and Bruno Le Maire
Finance Minister Christian Lindner and his French counterpart Bruno Le Maire met in Paris for talks on pressing matters of fiscal policy. Prior to their meeting, they issued a joint press statement.
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Europe Joint press conference on the Franco-German Economic and Financial Council
German Finance Minister Christian Lindner, his French counterpart Bruno Le Maire and German Economic Affairs Minister Robert Habeck gave press statements following the virtual Franco-German Economic and Financial Council.
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Taxation What are taxes and what are they used for?
Taxes are the state’s most important source of revenue. The state uses the money to pay for things that are in the public interest. But who decides how much we have to pay in taxes? And why are there so many different kinds of taxes? This brochure provides answers to these and other important questions relating to taxes. It shows who pays what kinds of taxes and explains key terms using …
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Public Finances German Draft Budgetary Plan 2023
Germany’s 2023 draft budgetary plan presents the fiscal projections for the budgets of the Federation, Länder, local authorities and social security funds (including their off-budget entities) on the basis of current trends and planning.
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taxation Implementation of the global minimum taxation – Statement Christian Lindner
Federal Minister of Finance Christian Lindner declared that, if necessary, Germany is ready to introduce a global minimum tax nationally, even in the absence of an EU-wide agreement. He emphasised that this is a question of tax fairness: multinational corporations too must pay their fair share to help finance public goods.
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eurogroup Finance Minister Christian Lindner before the start of the Eurogroup meeting
Before the start of the Eurogroup meeting, Finance Minister Christian Lindner talked about his priorities: tackling inflation with fiscal policy measures, implementing a minimum corporate tax at national level if the EU cannot reach an agreement, and the G7’s oil price cap.
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Public Finances A timeline: Measures to compensate for National Socialist Injustice
This brochure provides a chronological overview of the compensation and restitution measures that have been adopted by Germany from the end of the Second World War up to the year 2020. Many of the measures listed are accompanied by a brief description. Sources are also provided in order to facilitate more in-depth research.