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Taxation

Taxation Measures to increase tax fairness adopted

In March 2021, the fed­er­al cab­i­net ini­ti­at­ed a range of mea­sures to in­crease tax fair­ness. The aim is to elim­i­nate tax havens and com­bat ag­gres­sive tax plan­ning more ef­fec­tive­ly with the help of tar­get­ed in­stru­ments. In ad­di­tion, up­dates to mod­ernise cor­po­ra­tion tax leg­is­la­tion will make fam­i­ly busi­ness­es more com­pet­i­tive.

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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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