Bundesm inisterium derFinanzen Berlin Programme EUROsociAL Fiscalité Stratégies fiscales en lien avec la cohésion sociale German tax system and socioeconomic aspects of taxation in Germany Bärbel Schneider Federal Ministry of Finance - Berlin Division I A 5
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Programme EUROsociAL Fiscalité Stratégies fiscales en lien avec la cohésion sociale German tax system and socioeconomic aspects of taxation in Germany.
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Bundesministerium der Finanzen
Berlin
Programme EUROsociAL FiscalitéStratégies fiscales en lien avec la cohésion
sociale
German tax system and socioeconomic aspects of taxation in Germany
Bärbel Schneider
Federal Ministry of Finance - Berlin
Division I A 5
Bundesministerium der Finanzen
Berlin
Part 1
The german tax system
- general overview -
Bundesministerium der Finanzen
Berlin
Classification of taxes and tax revenue (year 2006)
% m. €
1. Taxes on income and property 48,3 224.888
1.1. Taxes on income 38,7 180.293Income tax (including wages tax) 28,7 133.550Capital yields tax and interest income deduction 3,8 17.545Corporation tax 4,0 18.650Solidarity surcharge 2,3 10.548
1.2. Taxes on property 2,2 10.395Real property tax 2,2 10.375
1.3. Taxes on going business enterprises 7,3 34.200Trade tax 7,3 34.200
2. Taxes on transfer of property 2,0 9.3022.1. Inheritance and gift tax 0,9 4.1622.2. Real property transfer tax 1,1 5.140
3. Consumption taxes and excise duties 49,7 231.3093.1. Value-added tax 30,5 142.2003.2. Insurance tax 1,9 8.7503.3. Motor vehicle tax 1,9 9.0003.4. Mineral oil duty 8,4 39.3003.8. Tobacco duty 3,2 14.7003.9. Other duties and taxes on consumption 3,7 17.359
I. Direct taxes (1.+2.1) 49,2 229.050II. Indirect taxes (2.+3. ohne 2.1) 50,8 236.449III. Total tax revenue 100,0 465.499
83%
Bundesministerium der Finanzen
Berlin
Assignment of revenue (1)
Federal taxes•Insurance tax•Solidarity surcharge•Excise and Customs duties
Länder taxes•Inheritance tax•Motor vehicle tax•Real property transfer tax•other taxes and beer duty
Municipal taxes•Real property tax•trade tax•other minor taxes
Joint taxes•Income tax•Corporation tax•VAT•Capital yields tax•Interest income deduction
Bundesministerium der Finanzen
Berlin
Assignment of revenue (2)Joint taxes - ratio of distribution
Type of tax Federation Länder Municipalities
Income tax 42,5 % 42,5 % 15 %
Corporation tax 50,0 % 50,0 5 -
VAT 53,1 % 44,8 % 2,08 %
Capital yields tax 50,0 % 50,0 % -
Interest income deduction
44,0 % 44,0 % 12,0 %
Bundesministerium der Finanzen
Berlin
Assignment of revenue (3)
Level of government Revenue 2006 in m€ Revenue 2006 in %
Federation 194.206 41,72
Länder 185.827 39,92
Municipalities 64.146 13,78
EU 21.320 4,58
Total 465.499 100
Taxation ratio (percentage of nominal GDP): 22,0 %Taxation and social security ratio (% GDP): 39,7 %
Bundesministerium der Finanzen
Berlin
Organisation of the revenue administration
Federal Ministry of Finance Land Minsters (Senators) of Finance
Regional Finance Offices
Federal Customs and Excise Directorate Land Tax Directorate
Customs Offices Tax Offices
Bundesministerium der Finanzen
Berlin
Part 2
Socioeconomic aspects of the german
tax system
Bundesministerium der Finanzen
Berlin
System der sozialen Sicherung in Deutschland
• Finanzierung durch gesetzliche Pflicht-
versicherung: keine Steuerfinanzierung – grundsätzlich hälftige Beträge der
Arbeitnehmer und Arbeitgeber– ergänzend: Bundeszuschüsse