Taxation in Germany

solidarity surchargeGerman tax systemGermanyGermanGerman tax codeGerman tax officeGerman tax payersGerman VATincome taxsolidarity surcharge tax
Taxes in Germany are levied by the federal government, the states (Länder) as well as the municipalities (Städte/Gemeinden).wikipedia
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Income tax

income taxesincometaxes
Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant.
Tax systems in Canada, China, Germany, Singapore, the United Kingdom, and the United States, among others, follow most of the principles outlined below.

Capital gains tax

capital gainscapital gains taxesCapital gain tax
In Germany there is no special capital gains tax.
The German capital gains tax is 25% plus Solidarity surcharge (add-on tax initially introduced to finance the 5 eastern states of Germany – Mecklenburg-Western Pomerania, Saxony, Saxony-Anhalt, Thuringia and Brandenburg – and the cost of the reunification, but later kept in order to finance all kinds of public funded projects in all Germany), plus Kirchensteuer (church tax, voluntarily), resulting in an effective tax rate of about 28-29%.

Sole proprietorship

sole proprietorsole traderproprietorship
Sole proprietorships and partnerships are not subject to corporation tax: profits earned by these set-ups are attributed to their individual partners and then taxed in the context of their personal income tax bills.
German and Austrian tax laws also differentiate between sole professionals and other sole proprietors.

States of Germany

stateGerman statefederal state
Taxes in Germany are levied by the federal government, the states (Länder) as well as the municipalities (Städte/Gemeinden). General legal or administrative jurisdictions in Germany fall roughly into four levels: federal (Bund), state (Land, plural Länder), district (Kreis, plural Kreise), and municipality (Gemeinde, plural Gemeinden), and tax authority follows this same pattern, although it is concentrated chiefly at the federal and state level.

Municipalities of Germany

municipalityGemeindeGemeinden
Taxes in Germany are levied by the federal government, the states (Länder) as well as the municipalities (Städte/Gemeinden). General legal or administrative jurisdictions in Germany fall roughly into four levels: federal (Bund), state (Land, plural Länder), district (Kreis, plural Kreise), and municipality (Gemeinde, plural Gemeinden), and tax authority follows this same pattern, although it is concentrated chiefly at the federal and state level.

Direct tax

direct taxesdirect taxationdirect
Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant.

Indirect tax

indirect taxationindirect taxesindirect
Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant.

Germany

GermanGERFederal Republic of Germany
Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant.

Sales tax

salessales taxesnational sales tax
At the federal level, the government receives tax revenues from residents in the form of individual income tax, property sales taxes, and capital gains.

Capital gain

capital gainscapital growthcapital income
At the federal level, the government receives tax revenues from residents in the form of individual income tax, property sales taxes, and capital gains. Other types of tax revenue include real property transfers, inheritance and gift taxes, capital gains, aviation, and motor vehicle taxes.

Tax deduction

tax-deductibledeductionstax deductible
The amount of federal tax liability may be reduced by various deductions, and mitigated by various allowances for children.

Public company

Publicpublicly tradedpublicly traded company
Generally, public and private corporations are liable for taxes in Germany, with certain exemptions such as charitable foundations and religious institutions.

Privately held company

PrivatePrivate companyprivately held
Generally, public and private corporations are liable for taxes in Germany, with certain exemptions such as charitable foundations and religious institutions.

Tax exemption

tax-exemptexemption statustax exempt
Generally, public and private corporations are liable for taxes in Germany, with certain exemptions such as charitable foundations and religious institutions.

Religion in Germany

Christianity in GermanyGermanyCatholic-Protestant divide
Generally, public and private corporations are liable for taxes in Germany, with certain exemptions such as charitable foundations and religious institutions.

Product (business)

productproductsmerchandise
products and services generated in Germany are subject to value-added tax (VAT) under EU rules, with certain exemptions.

Service (business)

serviceservicesservice company
products and services generated in Germany are subject to value-added tax (VAT) under EU rules, with certain exemptions.

Value-added tax

VATvalue added taxGoods and Services Tax
Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant. products and services generated in Germany are subject to value-added tax (VAT) under EU rules, with certain exemptions.

European Union value added tax

EU VAT areaVATEU VAT
products and services generated in Germany are subject to value-added tax (VAT) under EU rules, with certain exemptions.

Inheritance tax

estate taxdeath dutiesEstate
Other types of tax revenue include real property transfers, inheritance and gift taxes, capital gains, aviation, and motor vehicle taxes.

Gift tax

giftdonor's taxdonor’s tax
Other types of tax revenue include real property transfers, inheritance and gift taxes, capital gains, aviation, and motor vehicle taxes.

Departure tax

aviationAviation taxexit costs
Other types of tax revenue include real property transfers, inheritance and gift taxes, capital gains, aviation, and motor vehicle taxes.

Steuer

The German word for tax is Steuer which originates from the Old High German noun stiura meaning "support".

Old High German

Old GermanOHGAlthochdeutsch
The German word for tax is Steuer which originates from the Old High German noun stiura meaning "support".

Plural

pl.plplural form
General legal or administrative jurisdictions in Germany fall roughly into four levels: federal (Bund), state (Land, plural Länder), district (Kreis, plural Kreise), and municipality (Gemeinde, plural Gemeinden), and tax authority follows this same pattern, although it is concentrated chiefly at the federal and state level.