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Taxation Working Party on Tax Revenue Estimates
The Working Party on Tax Revenue Estimates is an advisory council at the Federal Ministry of Finance. It has existed since 1955. In addition to the Federal Ministry of Finance, which has lead responsibility, the council’s membership includes the Federal Ministry of Economics and Technology, five economic research institutes, the Federal Statistical Office, the Bundesbank, the German Council of …
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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 …
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Taxation VAT
Here you will find information on VAT.
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taxation Tobacco Duty Modernisation Act adopted
The German cabinet adopted the draft Tobacco Duty Modernisation Act on 24 March 2021. With this legislation, the German government is adjusting tobacco duty rates and responding to changes in the tobacco market and in consumer behaviour. The new law also serves to improve public health and protect minors.
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taxation 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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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.
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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 Tax information for investors
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taxation Tax data from Dubai now going to the Länder
At the Federal Ministry of Finance’s behest, the Federal Central Tax Office (Bundeszentralamt für Steuern) has purchased data for the purpose of detecting international tax crimes. This is the first time that the Federal Central Tax Office has independently purchased data that will have a material impact on the taxation process.
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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