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taxation Act Combating Tax Avoidance and Unfair Tax Competition and Amending Further Acts
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.
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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 …
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taxation Act on the Reporting Obligation and the Automatic Exchange of Information in Tax Matters by Reporting Platform Operators (Platform Tax Transparency Act)
The Platform Tax Transparency Act (PStTG) 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. The Act serves to transpose Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU on administrative …
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monthly_report_download April 2019 monthly report
The April edition of the monthly report takes a look at the Tax Act Relating to Brexit which entered into force on 29 March 2019. With the law, the Finance Ministry has taken measures at an early stage to prepare for all conceivable Brexit scenarios. Another article with an international dimension concerns the simplified tax assessment procedure for pensioners living outside Germany who receive …
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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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taxation Cabinet approves near-complete abolition of solidarity surcharge
On Wednesday, the federal cabinet approved draft legislation to reduce the solidarity surcharge. If the bill is passed, the surcharge will, starting in 2021, be completely eliminated for around 90% of those who currently pay it. For a further 6.5% of taxpayers, the surcharge will be reduced. As a result, 96.5% of today’s surcharge payers will be better off.
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monthly_report_download December 2018 monthly report
The last monthly report of 2018 looks back on ten years of “Partnership Deutschland” (PD), the only public consulting company that operates Germany-wide and at all levels of government. PD advises the public sector on projects for innovative, sustainable infrastructure and for the modernisation of administrative processes. The December issue also reports on an interdisciplinary conference on the …
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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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Taxation Double taxation agreements and other taxation-related agreements
This page offers information on Germany’s double taxation agreements and additional country-related publications on double taxation agreements. You can access the original texts via our German website.
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Taxation Electricity Duty Act (Stromsteuergesetz)
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.