• 25 May 2018

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.