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Public Finances FAQs: Spending Reviews
Our FAQs answer the most important questions about performance budgeting and spending reviews.
Taxation Global minimum tax: frequently asked questions
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
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.
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 …
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.
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.
Public Finances Provisions relating to compensation for National Socialist injustice
Almost immediately after the end of the Second World War, it became clear that compensation needed to be provided to those who had suffered damage as a result of National Socialist injustice. Those who had suffered oppression due to their political opposition to National Socialism or on the grounds of race, religion or ideology were particularly affected.
Public Finances German Stability Programme 2022
On 27 April 2022, the federal cabinet adopted Germany’s Stability Programme for 2022. In the report, the Federal Ministry of Finance provides the EU with an overview of Germany’s medium-term fiscal planning. By reducing the debt ratio as projected, the German government will ensure fiscal soundness. At the same time, the German government is stepping up to take its share of international …
Public Finances 28th Subsidy Report 2019–2022
The federal cabinet adopted the federal government’s 28th Subsidy Report on 18 August 2021.
Public Finances German Draft Budgetary Plan 2022
Germany’s 2022 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.