CONTENTS
Taxes and duties: An overview in facts and figures 4
Tax code 4
Tax advice (assistance in tax matters) 10
Tax jurisprudence 12
International and supranational tax law 13
Classification of taxes 18
The tax jurisdictions at a glance 20
The individual taxes in alphabetical order 24
Final withholding tax 24
Withholding taxes for limited taxpayers 27
Alcohol tax 29
Alcopop tax 31
Possession and transfer taxes 32
Beer tax 33
Import sales tax 34
Income tax 36
Energy tax 49
Inheritance tax/gift tax 53
Fire protection tax 62
Beverage tax 63
Trade tax 63
Real estate transfer tax 65
Land tax 67
Dog tax 71
Hunting and fishing tax 71
Coffee tax 72
Capital gains tax 73
Church tax 75
Corporate income tax 77
Motor vehicle tax 79
Wage tax 82
Air traffic tax 90
Local taxes 92
Racing and lottery tax 93
Licensing tax 94
Sparkling wine tax 94
Solidarity surcharge 96
Casino tax 97
Tax deduction for construction services 98
Tax identification number – Tax Id number 99
Electricity tax 100
Tobacco tax 104
Value added tax 110
Excise tax (special) 118
Amusement tax 119
Insurance tax 120
Customs duties 121
Second home tax 124
Intermediate products tax 125
List of abbreviations 126
Register 128
Source: bundesfinanzministerium.de
