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Public Finances FAQs: Spending Reviews
Our FAQs answer the most important questions about performance budgeting and spending reviews.
ccyb-indikatoren New indicators for setting the CCyB rate (Q4-2022)
The time series for the indicators used to set the CCyB have been updated. The time series are now available for Q4 2022.
Taxation Global minimum tax: frequently asked questions
In these FAQs, we answer the top questions on a major reform to international corporate tax rules.
Ministry Poster: What does the Finance Ministry do?
The Finance Ministry has a broad remit with wide-ranging tasks. We are responsible for the federal budget, tax policy, fiscal policy, international financial market issues, and much more. This poster provides a unique insight into the Finance Ministry’s work.
Ministry The Federal Ministry of Finance: A place that counts
Our ministry is one of only three federal ministries that are explicitly mentioned in Germany’s constitution. The Finance Ministry’s responsibilities are more diverse and interesting than most people might think and cover everything from budgets to customs to fighting financial crime. Keep reading to find out more about the wide variety of issues we work on and the people behind the policies.
Financial markets „Accepting the challenge: A liberalism for tomorrow“
Lecture by Christian Lindner, German Federal Minister of Finance, at Princeton University on April 14, 2023
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.
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.
ccyb-indikatoren New indicators for setting the CCyB rate (Q3-2022)
The time series for the indicators used to set the CCyB have been updated. The time series are now available for Q3 2022.
Customs Customs and postal services: e-commerce
Ordering goods online is easy – but which goods can I have sent to me from abroad? And when are these goods duty-free and/or tax-free? What about gift parcels? Here you will find information about how to avoid any unpleasant surprises when your parcel arrives.