Taxation

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 2017.

  • 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

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).

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.

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.