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Taxation

Taxation German real property tax reform – simple, socially equitable and …

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.

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    Tax policy priorities of Germany’s Council Presidency

    Ger­many wants to use its Coun­cil Pres­i­den­cy in the sec­ond half of 2020 to pro­mote a strong and sovereign Eu­ro­pean Union. 

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    Taxation 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.

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    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.

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    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.

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