Tax Law In Germany

Providing treatment of landlord and tenant matters, this book covers both commercial and residential issues. The reader is informed with the changing complexities of legislation and case law in this area. The coverage of cases and legislation is complemented by practical advice on issues facing practitioners in their daily work

This is a tax guide for all employed persons who want or need to file an income tax return (or: tax declaration) in Germany but do not speak much German. It explains the basics of German tax law and guides you through the most important questions and tax forms: Where do I file an income tax return (Steuererklärung)? What deadlines do I need to know regarding my tax return? Which tax office (Finanzamt) do I have to submit my tax return to? May I send a German tax return by email? Which expenses are deductible in a tax return? Are there lump sums (Pauschbeträge) or do I have to calculate every little bit? What do all these weird words in the tax forms mean? What do I need may wage tax certificate (Lohnsteuerbescheinigung) for? What do tax payers mean when they talk about the " Mantelbogen"? What the heck is " Elster", if not a magpie? How do I fill in the Annex N? Is there a chance for a tax refund? ...And so much more! It's so much easier than you think! Even for native speakers, German tax law sometimes seems rather incomprehensible. But then, most of the time, it's not as complicated as you may have feared! Many tax forms are actually quite self-explanatory. Whether you do your tax return yourself or seek professional advice: This guide about filing a tax return in Germany will help you! Though you may speak little or no German, you can basically do your tax return yourself. But even if you use the services of a tax advisor (Steuerberater) or go to an income tax help association (Lohnsteuerhilfeverein), the following applies: only if you know the basics of German tax law you can point out important facts to your advisor that may be unusual for other taxpayers.

A central requirement in the rapid movement of German Democratic Republic (GDR) toward a market economy is the introduction of a market-oriented tax system. The paper highlights the main features of the traditional socialist tax structure of the GDR and the current tax structure of the Federal Republic of Germany (FRG). Arguments for an adequate short-term tax reform in the GDR are developed in two scenarios, contrasting the approach of taking over the FRG tax system (adoption scenario) and an autonomous tax reform in the GDR (reform scenario). Both scenarios recommend a flexible adjustment approach which anticipates the medium-term development of the German tax system pursuant to domestic reform requirements, international tax harmonization and fiscal federalism.

Here For The first time in English is a full-scale, authoritative analysis of German tax law for use in international business transactions and investment activities. An expert team of fifteen experienced tax lawyers from Germany And The United States provides detailed practical commentary on the ground rules of internationally relevant German tax law, including the following crucial areas: sources of German tax law; taxes applicable to international business; details of the major tax reform now under way; double taxation treaties; taxation of nonresident individuals; corporate tax; tax implications of reorganizations and acquisitions; and accounting and reporting procedures. Throughout the presentation, terminology appears in both English and German. An appendix contains the major German tax laws in parallel English and German text. This is the ideal practical resource for companies and individuals resident abroad who must deal with cross-border tax issues as they invest or do business under German law. Including as it does references, As they arise in context, To the major German tax reform of 1999-2002, German Tax Guide is unlikely to be superseded for many years.