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Topic: Taxation in Germany


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Tax

In the News (Tue 7 Oct 08)

  
  European Commission - Your Europe - Citizens - Taxation
In Germany, you will be taxed on your income and worldwide property, unless Germany concluded with another Member State a tax convention reserving for this last one a taxation right.
Your file is managed by the local office of the direct taxation ("Finanzamt"), who will be able to provide you all the necessary information on your tax situation in Germany.
You may challenge any decision on taxation at the local tax office (Finanzamt), and subsequently, if need be, take your complaint to the tax tribunal (Finanzgericht).
ec.europa.eu /youreurope/nav/en/citizens/working/taxation/de/index_en.html   (361 words)

  
  Taxation in Germany - Wikipedia, the free encyclopedia
Taxation is one of the most criticized matters in Germany.
Germany's individual tax rates vary with the income, that is the tax rates are progressive as they are in all industrialized countries of the west.
In Germany, for tax purposes you can either be a resident or a non-resident.
en.wikipedia.org /wiki/Taxation_in_Germany   (1567 words)

  
 Germany - Wikipedia, the free encyclopedia
Germany was forced to sign the Treaty of Versailles in 1919, whose unexpectedly high demands were perceived as humiliating in Germany and as a continuation of the war by other means.
Germany and Berlin were occupied and partitioned by the Allies into four military occupation zones – French in the south-west, British in the north-west, American in the south-east, and Soviet in the north-east.
The territory of Germany stretches from the high mountains of the Alps (highest point: the Zugspitze at 2,962 m / 9,718 ft) in the south to the shores of the North Sea (Nordsee) in the north-west and the Baltic Sea (Ostsee) in the north-east.
en.wikipedia.org /wiki/Germany   (8498 words)

  
 Germany - Psychology Central
Germany is a democratic parliamentary federal republic, made up of 16 states, which in certain spheres act independently of the federation.
The territory of Germany stretches from the high mountains of the Alps (highest point: the Zugspitze at 2,962 m / 9,718 ft) in the south to the shores of the North Sea (Nordsee) in the north-west and the Baltic Sea (Ostsee) in the north-east.
Germany is among the world's largest and most technologically advanced producers of iron, steel, cement, chemicals, machinery, motor vehicles, machine tools and electronics, as well as a world leader in the shipbuilding industry.
psychcentral.com /psypsych/Germany   (8635 words)

  
 GERMANY FACTS AND INFORMATION
Germany and Berlin were occupied and partitioned by the Allies into four military occupation zones – French in the south-west, British in the north-west, American in the south, and Soviet in the east.
The territory of Germany stretches from the high mountains of the Alps (highest point: the Zugspitze at 2,962 m) in the south to the shores of the North Sea in the north-west and the Baltic Sea in the north-east.
Germany was also the homeland of scientists like Helmholtz, Fraunhofer, Fahrenheit, Kepler, Haeckel, Humboldt, Einstein, Born, Planck, Heisenberg, Creuzfeldt, Hertz, Koch, Hahn, Leibniz, Liebig, Mayr and Bunsen; and inventors and engineers such as Gutenberg, Otto, Bosch, Siemens, von Braun, Daimler, Benz and Diesel.
www.palfacts.com /repository/G/Ger/Germany/data.xml   (5580 words)

  
 germany Tax Guide   (Site not responding. Last check: )
Most of the tax treaties concluded by Germany provide that income from employment earned on working days spent abroad is taxable in the state of residence only, if the recipient is present in the treaty country for not more than 183 days during the year.
Germany has signed treaties to avoid double taxation concerning income tax with all its major trading partners - that is a number of more than 75 agreements - which generally follow the OECD Model treaty.
Germany has signed treaties to avoid double taxation concerning inheritance and gift tax with Austria, Denmark, Greece, Sweden, Switzerland, United States and is negotiating about signing new treaties with Finland and France.
www.horwath.de /htmlpage/taxation/inter.htm   (655 words)

  
 Commanding Heights : The German Hyperinflation, 1923 | on PBS
Before World War I Germany was a prosperous country, with a gold-backed currency, expanding industry, and world leadership in optics, chemicals, and machinery.
Obviously, though the currency was worthless, Germany was still a rich country -- with mines, farms, factories, forests.
Pearl Buck, the American writer who became famous for her novels of China, was in Germany in 1923.
www.pbs.org /wgbh/commandingheights/shared/minitext/ess_germanhyperinflation.html   (1753 words)

  
 Labour and taxation (from Germany) --  Encyclopædia Britannica   (Site not responding. Last check: )
Germany's highly urban and industrialized character is reflected in its employment patterns.
Germany imposes a value-added tax of 16 percent to most goods and services.
Germany's disproportionately large payments to the EU have become a significant domestic and EU-wide political issue.
www.britannica.com /eb/article-58014?tocId=58014   (627 words)

  
 Germany Double Taxation Prevention Treaties - The WorldWide-Tax.Com
Germany is a signatory to a Treaty for the Prevention of Double Taxation with many countries all over the world.
A Double Taxation Prevention Treaty, in principle, enables offsetting tax paid in one of 2 countries against the tax payable in the other, in this way preventing double taxation.
In other words, if certain income is taxable under the Germany Income Tax Ordinance but there is an exemption (reduced tax) under any Taxation Treaty, the income is taxed, if at all, but only according to the provisions of the Taxation Treaty.
www.worldwide-tax.com /germany/ger_double.asp   (185 words)

  
 Double Taxation Agreement - Germany   (Site not responding. Last check: )
Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected require­ments to which nationals of that other State in the same circum­stances and under the same conditions are or may be subjected.
The taxation of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxa­tion levied on enterprises of that other State carrying on the same activities.
For the purpose of taxation in the Federal Republic of Germa­ny, the term dividends includes income derived by a sleeping partner (“stiller Gesellschafter”) from his participation as such and distributions on certificates of an investment fund or investment trust.
www.taxmann.com /Directtaxlaws/cbdt/dtax/A1_Germany.htm   (6742 words)

  
 Tax
The taxation in Germany is to be said one of the highest in the world.
Germany is one of the only countries which taxes your world-wide income.
You are recognized to have a usual place of abode in Germany if you arrive in Germany - for example - in September, then spend the Christmas Holidays in your home country and continue to live in Germany from January until the end of April.
www.mpi-cbg.de /resources/services/international/tax.htm   (415 words)

  
 BioDieselNow Forums - Biodiesel in Germany   (Site not responding. Last check: )
Due to the different taxation (the 16% VAT gets added on every fuel) the prices for diesel and gas differ at the petrol station.
Germany is expected to produce 450 million gallons of biodiesel this year (source is the same Economist article referenced above); The U. of A. is expected to produce about 30 million gallons this year.
Germany doesn't place any taxes on it's biodiesel so it's the cheapest fuel available for autos; the higher the blend the less it costs.
forums.biodieselnow.com /topic.asp?TOPIC_ID=6641   (1583 words)

  
 Bloomberg.com: Germany
Germany could earn 245 billion euros ($297 billion) in additional revenue by consolidating seven tax categories into one and eliminating all 163 subsidies to taxpayers, using the extra money to cut the general level of taxation, Kirchhof said.
Germany is competing for investment with new European Union members such as Slovakia and Poland that have cut taxes.
Germany's tax system, which is based on 211 different laws and numerous other regulations, is facing mounting criticism because of its complexity.
quote.bloomberg.com /apps/news?pid=10000100&sid=aZpZCzQlDDHw&refer=germany   (429 words)

  
 Scientology not exempt from taxes in Germany
Germany is not included, but this assertion does not go for the USA either.
The tax exemption is a result of a German court decision and is based on the double taxation agreement between Germany and the USA, where Scientology is recognized as a charitable religious organization.
The court had decided that Scientology was qualified for tax exemption in accordance with the double taxation agreement between the USA and Germany, because in the USA it is recognized as a charitable religious corporation and is exempt from taxes there.
www.lermanet.com /cisar/germany/steuer1.htm?FACTNet   (2769 words)

  
 Germany
After Germany was re-unified in 1990 by the accession of the German Democratic Republic (GDR) to the Federal Republic of Germany, it soon became clear that the former GDR, now called the New Federal States (Neue Bundesländer) and Eastern Berlin needed fundamental economic reconstruction.
The intent of the model treaty is to allocate the right of taxation to the country of residence, unless the income-earning activity is closely linked to the country of source.
Although Germany is signatory to the Multilateral Investment Guarantee Agency (MIGA) Convention, founded by the World Bank in 1985, this does not mean that investment in Germany can be insured against non-commercial risks such as expropriation, loss due to war, or transfer risks.
www.yorkhill.com /Germany/IPI1ger.htm   (6504 words)

  
 Expats in Bavaria - Taxation
Germany's wide-ranging reforms have long promised rich pickings for private equity investors.
Taxation on Germany's private equity and venture capital funds will become more favourable to investors if proposals in a recent draft circular are brought into effect.
For a foreign corporation intending to set up in Germany, accounting is fundamental to the success of the operation.
www.expats-in-bavaria.com /bc/accounting_and_taxation   (268 words)

  
 Double Taxation Agreement GERMANY - BANGLADESH 1990
Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany;
shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Federal Republic of Germany which, according to this Agreement, may be taxed in the Federal Republic of Germany, whether or not so taxed.
www.lemaitre.de /dba-e/bane90.html   (6957 words)

  
 Germany Info: Business & Technology: Tax Information
double taxation treaty, among others; the provided explanations; and the brief summaries of German domestic tax laws will be useful to the general reader as well as to anyone researching a particular issue.
Germany levies taxes primarily on income, capital, and transactions as well as on consumption.
The global income of a U.S. citizen is, in principle, subject to taxation in Germany if his or her residence or habitual abode is located in the Federal Republic of Germany.
www.germany.info /relaunch/business/taxes/taxes.html   (514 words)

  
 The German Mobility Portal for Researchers | Mobility Centre | Fellowships | Funding Resources
If your research stay in Germany is supposed to take place in the framework of a fellowship you may, under certain circumstances, be exempt from taxation under German income tax law.
If your research stay is based on an employment contract in Germany and will last more than 6 months you will basically be liable to taxation in Germany on your globally-earned income and assets.
Agreements exist with some countries stating that higher education teachers and researchers who come to Germany for a maximum of two years to work on research in a public research institution may pay their taxes in their own country.
www.eracareers-germany.de /portal/taxation_in.html   (465 words)

  
 Germany Tax Guide   (Site not responding. Last check: )
The Income Tax Law of Germany adopts the principle of world wide taxation for its residents whether individuals or Corporations.
Resident individuals are taxed according to a progressive scale of rates ranging (a solidary surcharge of 5,5 % included) in the year 2000 from 22,9% to 51% (in the year 2001 from 19,9% to 48,5%), depending on the taxable net income after general and personal deductions.
The most important exception from retrospective tax payment in Germany is the income tax of employees.
www.horwath.de /htmlpage/taxation/prin.htm   (729 words)

  
 LLRX -- German Business and Commercial Laws: Guide to Translations into English and Select Auxiliary Sources
This multi-country guide (includes section on Germany) offers information on international trademark practice with detailed explanations of the laws and rules on initial registration requirements and procedures, transfers, assignments, licenses and means of enforcement, summaries of multilateral and bilateral agreements, complete sets of forms for each country.
A guide through the legal, financial and taxation problems the foreign investor investing in German real property will encounter that is written in a clear and concise language by practitioners who are recognized experts in their fields.
A handbook of Germany's largest corporations, this source is published annually and provides one-page entries of key information on Germany's top companies ranked by their annual sales/turnover.
www.llrx.com /features/german.htm   (5528 words)

  
 Agreement Between Canada and the Federal Republic of Germany for The Avoidance of Double Taxation With Respect to Taxes ...
This Agreement shall apply to taxes on income and on capital imposed by each Contracting State and, in the case of the Federal Republic of Germany, on behalf of its Laender, political subdivisions or local authorities, irrespective of the manner in which they are levied.
The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
www.fin.gc.ca /news01/data/01-042_1e.html   (6967 words)

  
 Double Taxation Treaties
Double Taxation Treaties are conventions between two countries that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory.
The entry into force of the double taxation convention with Australia was announced in a press release Double Taxation Convention: Australia on January 19th 2004.
Forms available to claim relief under a Double Taxation treaty - new claim forms issued by HMRC for individuals and companies resident in a country with which the UK has a comprehensive double taxation treaty and for which there is no 'country specific' form available.
www.icaew.co.uk /library/index.cfm?AUB=TB2I_25798   (2385 words)

  
 Double Taxation Agreement GERMANY - BANGLADESH 1990   (Site not responding. Last check: )
In the case of the Federal Republic of Germany the term "dividends" shall also include income derived by a sleeping partner from his participation as such.
Notwithstanding the provisions of these Articles, dividends and interest may be taxed in the Contracting State in which they arise, and according to the law of that
avoid economic double taxation, similar appropriate provisions in respect of paragraph 2 shall be applicable in its case.
www.lemaitre.de /dba-e/banep90.html   (190 words)

  
 The WWW Virtual Library: West European Studies; Germany; bibliography.   (Site not responding. Last check: )
Vargas, Ralph R. Germany and the Treaty on European Union: convergence to economic and monetary union in the decade of 1988-1998.
An analysis of dangerous political ideologies sweeping Austria and the influence of far-right political parties in France, Italy, and Germany as their governments struggle with the forthcoming European Union and its promise of fiscal restraints, cuts in welfare and pensions, and the dissolution of nationalism.
Germany - the paymaster of the EU and the OECD: and European economic and monetary union - hopes and fears.
www.library.pitt.edu /subject_guides/westeuropean/wwwes/mspr-ge-b.html   (9911 words)

  
 GCET 2007: The Eighth Annual Global Conference on Environmental Taxation
The 9th Global Conference on Environmental Taxation will be hosted by the Asia-Pacific Centre for Environmental Law (APCEL), Faculty of Law, National University of Singapore (NUS).
Other partners include the Centre on Asia and Globalisation at the Lee Kuan Yew School of Public Policy, NUS; the Association of Chartered and Certified Accountants in Singapore (ACCA), the IUCN Academy of Environmental Law, and the International Tax and Investment Centre (ITIC) in Washington DC, USA.
For the first time, this year’s conference was hosted by an NGO, Green Budget Germany, a single issue environmental organisation that campaigns and informs on all aspects of environmental fiscal reform.
www.worldecotax.org   (600 words)

  
 Germany Info: Business & Technology: Tax Information
Personal Income tax rates in Germany are calculated on the basis of a mathematical formula.
As of the year 2001, Germany has a new system for the taxation of business income.
U.S. Citizens who are considered residents of the Federal Republic of Germany
www.germany.info /relaunch/business/taxes/german_tax_rates.html   (305 words)

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