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Taxation

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  1. 30 October 2019

    Re­sults of the 156th meet­ing of the Work­ing Par­ty on Tax Rev­enue Es­ti­mates

    The Federation, Länder and local authorities can continue to expect higher tax revenues in the coming years. According to current tax estimates, tax revenues will rise from €796.4bn in 2019 to around €935.0bn in 2024. The trend will be somewhat better for the Länder and local authorities than for the Federation, however. Overall, the Working Party on Tax Revenue Estimates has corrected its revenue expectations slightly downwards.

  2. 16 September 2019

    Tax­es: an in­ter­na­tion­al com­par­i­son

    This article provides basic international comparisons of certain major tax types. The comparisons cover the member states of the European Union plus several additional advanced economies (the United States, Canada, Japan, Switzerland and Norway) and generally reflect the state of the law in these countries as of end 2018.

  3. 20 May 2019

    Sim­pli­fy­ing tax as­sess­ment for non-res­i­dent pen­sion­ers

    The Retirement Income Act, which came into effect on 1 January 2005, changed the way pensions are taxed. As a result of these changes, more and more pensioners are liable to pay tax, even if they live outside Germany. In the past, dealing with pensioners living abroad posed special challenges for the revenue administration, not least due to language barriers.

  4. 27 March 2019

    Ger­many and Nether­lands reaf­firm their com­mit­ment to com­bat­ing tax avoid­ance

    On 27 March 2019, German finance minister Olaf Scholz met Menno Snel, State Secretary for Finance at the Dutch Ministry of Finance. In a joint statement, the two countries reaffirmed their commitment to combating tax avoidance by agreeing and implementing the OECD and EU standards on base erosion and profit shifting (BEPS).

  5. 6 February 2019

    In­ter­dis­ci­plinary con­fer­ence: “The fu­ture of the da­ta econ­o­my”

    On 19 November 2018 the Federal Ministry of Finance hosted a conference that brought together selected experts from academia, the business community, civil society, public administration, journalism and professional associations. They engaged in a comprehensive discussion on what actions need to be taken and what options are available to ensure a smoothly functioning data economy.

  6. 21 December 2018

    What’s new in 2019

    The beginning of a new year is generally a time when regulatory changes are introduced that can impact citizens and companies in a number of ways. Here is an overview of the most important new developments in German tax law.

  7. 13 November 2018

    Com­bat­ing VAT fraud

    Value-added tax (VAT) fraud comes in many forms: it can range from the failure to declare and/or pay VAT and the fraudulent use of the right to deduct input tax, to what is known as VAT carousel fraud. This article describes what Germany does to combat VAT fraud and details how European administrative cooperation in this area has been enhanced.

  8. 27 September 2018

    Pros­e­cu­tion of tax crimes and tax-re­lat­ed ad­min­is­tra­tive of­fences in 2017

    In 2017, which taxes in Germany had the highest amounts of unpaid taxes, and how many years of imprisonment were imposed nationwide for tax crimes? These and other useful figures from the annual statistics pertaining to the prosecution of tax crimes and tax-related administrative offences in Germany are explained in this article.

  9. 21 March 2018

    G5 re­sponse to pro­pos­als of the Eu­ro­pean Com­mis­sion on the tax­a­tion of the dig­i­tal econ­o­my

    In a joint political statement the Ministries of Finance of France, Germany, Italy, Spain and the United Kingdom (G5) respond to the proposals of the European Commission on the taxation of companies operating in the digital economy