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| Tax Handbook Germany |
Introduction
In July 2000, the legislative bodies passed an extensive and radical Reform of Business Taxation. The core elements of the reform are the reduction of tax rates and the system change at shareholder level, namely the changeover from the tax credit system to a classical dividend taxation system. Most taxes are levied at national level, with the exception of municipal trade tax and property tax (levied at community level) and certain other relatively minor taxes. The tax year is the calendar year, although companies and other businesses may have other year ends. Since the year 2002 all tax law figures and all income assessments/measurements are denominated in Euros.
Corporate taxes
Personal taxes
Other Taxes
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