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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.
Taxation External tax relations
An overview of German law on external tax relations, especially transfer pricing.
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 …
Taxation Tax information for investors
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 …
Taxation Implementation of the global minimum taxation – Statement Christian Lindner
Federal Minister of Finance Christian Lindner declared that, if necessary, Germany is ready to introduce a global minimum tax nationally, even in the absence of an EU-wide agreement. He emphasised that this is a question of tax fairness: multinational corporations too must pay their fair share to help finance public goods.
ECOFIN G5 statement on global minimum effective taxation
At the informal ECOFIN meeting in Prague, the finance ministers of France, Spain, Italy, the Netherlands and Germany issued a joint statement on a global minimum effective level of taxation.
Coronavirus Comprehensive pandemic-related assistance for companies and self-employed individuals
With its comprehensive coronavirus assistance programmes, the German government provided targeted support to companies and self-employed individuals affected by the pandemic. A total of almost five million grant applications and around 170,000 loan applications were submitted.
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.
Here you will find information on VAT.