In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
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.
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.
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 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.
Public Finances Stability Council Act (Stabilitätsratsgesetz)
Act on the Establishment of a Stability Council and on the Avoidance of Budgetary Emergencies (Stability Council Act)
Date of signature: 10 August 2009
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
Public Finances Article 115 Ordinance (Artikel 115-Verordnung)
Ordinance on the Procedure for Determining the Cyclical Component under Section 5 of the Article 115 Act
Date of signature: 9 June 2010