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taxation The Finance Ministry Circular of 2 February 2023 - Questions concerning the application of the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz)
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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Taxation Statement on a Two-Pillar Solution to Address the Tax Challenges Arising From the Digitalisation of the Economy
OECD/G20 Base Erosion and Profit Shifting Project
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monthly_report_download December 2019 monthly report
The December edition of the ministry’s monthly report is now online. Every month we publish selected extracts from our monthly report in English. These extracts feature current data and information on federal budget trends, tax revenue, debt levels and guarantees, as well as key dates on the fiscal and economic policy agenda. The monthly report also includes interesting articles on topics within …
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monthly_report_download November 2019 monthly report
The November edition of the ministry’s monthly report is now online. Every month we publish selected extracts from our monthly report in English. These extracts feature current data and information on federal budget trends, tax revenue, debt levels and guarantees, as well as key dates on the fiscal and economic policy agenda. The monthly report also includes interesting articles on topics within …
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monthly_report_download October 2019 monthly report
The October edition of the ministry’s monthly report is now online. Every month we publish selected extracts from our monthly report in English. These extracts feature current data and information on federal budget trends, tax revenue, debt levels and guarantees, as well as key dates on the fiscal and economic policy agenda. The monthly report also includes interesting articles on topics …
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monthly_report_download September 2019 monthly report
The September edition of the ministry’s monthly report is now online. Every month we publish selected extracts from our monthly report in English. These extracts feature current data and information on federal budget trends, tax revenue, debt levels and guarantees, as well as key dates on the fiscal and economic policy agenda. The monthly report also includes interesting articles on topics …
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monthly_report_download August 2019 monthly report
The August edition of the Finance Ministry’s monthly report highlights three issues that hold significance for international fiscal policy. These include: an international comparison of key types of taxes, an analysis of the International Monetary Fund’s Article IV consultations with Germany this year, and an explanation of the structuring of the European capital markets union.
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monthly_report_download July 2019 monthly report
The July edition of the Finance Ministry’s monthly report includes a focus on property tax reform in Germany. Germany’s property tax – which is levied on buildings and plots of land – needs to be reformed because it is calculated on the basis of real property values that are decades old. The objective of the reform is to make Germany’s property tax simple, socially equitable and compatible with …