|
|
|
- Top tax rate is only reached at around € 250k with single assessment. Married couples can use the split rate, i.e. income is added together
|
|
|
|
- from income tax (partial exemption from 2021)
|
|
|
|
|
- Withholding tax for capital income
|
|
|
- Fixed tax rate. Does not apply to income tax
|
|
|
|
|
|
|
|
- Generally 25%, according to DBA, mother-daughter guideline possibly lower
|
|
|
|
- This is to be multiplied by the assessment rate of the respective municipality
|
|
|
|
- Miniumum 200%. The assessment rate in large cities is generally between 400% and 500%
|
|
|
|
- a reduced tax rate applies to certain supplies and services
|
|
|
|
- Applies to the transfer of real estate and companies with real estate assets
|
|
|
|
- Depending on the tax class (degree of relationship) and the amount of the inheritance within 10 years
|
|
|
|
|
- Transaction tax/stock exchange turnover tax
|
|
|
- Introduction under discussion. Not yet decided
|
|
|
|
- Does not exist in Germany
|