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.