This working translation of the Gesetz zur Abwehr von Steuervermeidung und unfairem Steuerwettbewerb und zur Änderung weiterer Gesetze is provided by the Language Service of the Federal Ministry of Finance. Only the German text of this Act is authentic.

The Energy Duty Act (Energiesteuergesetz) sets out the legal provisions for the duty charged on various forms of energy in Germany. The Act implements the EU Council Directive on the taxation of energy products and electricity (Council Directive 2003/96/EC).

The Electricity Duty Act (Stromsteuergesetz) sets out the legal provisions on the duty charged on electricity in Germany. The Act was introduced as part of the Ecological Tax Reform, which was initiated in 1999.

The Act on Taxation-Related Provisions concerning the Withdrawal of the United Kingdom of Great Britain and Northern Ireland from the European Union ( Brexit-Steuerbegleitgesetz , Tax Act relating to Brexit) contains provisions within the Federal Finance Ministry’s area of responsibility that are necessary in connection with the withdrawal of the United Kingdom of Great Britain and Northern …

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.

Act on the Establishment of a Stability Council and on the Avoidance of Budgetary Emergencies (Stability Council Act)
Date of signature: 10 August 2009

Act on the Automatic Exchange of Financial Account Information in Tax Matters (Financial Account Information Exchange Act)
Date of signature: 21 December 2015

Date of signature: 28 November 2012

Act on Financial Participation in the European Stability Mechanism
Date of Signature: 13 September 2012

Ordinance on the Procedure for Determining the Cyclical Component under Section 5 of the Article 115 Act
Date of signature: 9 June 2010