Taxation

Ger­man re­al prop­er­ty tax re­form – sim­ple, so­cial­ly eq­ui­table and com­pat­i­ble with the con­sti­tu­tion

The German cabinet and the CDU/CSU and SPD parliamentary groups have adopted draft legislation to reform Germany’s real property tax. The aim is to make the tax simple, socially equitable and compatible with the constitution. Real property tax revenue will continue to accrue to the local authorities. Generating more revenue is not the objective of the reform.

  • External Tax Relations

    This page offers information on German legislation relating to external tax relations, especially transfer pricing. It provides working translations of a range of documents in the field of external tax relations legislation.

  • International tax law

    Germany aims to prevent both the double taxation and the double non-taxation of individuals and companies. Everyone has to pay their fair share of tax – in their place of residence or where they conduct their business activities.

  • Fis­cal Code

    Working translation of the Fiscal Code (Abgabenordnung), which brings together the rules applying to all taxes as a compendium of general tax law. The Fiscal Code sets out the basic rules on how a tax is determined, to whom the tax applies, and when the tax is to be paid.

Latest

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.

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.

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.