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Tax system and taxes in Germany презентация
Содержание
- 1. Tax system and taxes in Germany
- 2. Content
- 3. Tax system *there is no applicable form for that tax among mentioned Main taxes Others
- 4. Income tax Subjected to income tax
- 5. All profits are taxed at 15 percent
- 6. Value added tax
- 7. Inheritance/gift tax The obligation to
- 8. Real estate tax Combinations of at
- 9. Excise duties Tobacco Alcoholic beverages Wine Beer
- 10. Solidarity Surcharge an additional fee on
- 11. Land cess Centrally installed
- 12. Car tax Depends on: Car weight Engine power Type of engine (petrol/diesel) CO2 emissions
- 13. Church tax Is imposed on members
- 14. References Business Development Corporation. German Tax System
Content
Слайд 1Tax system and taxes in Germany
Made by
2nd year students
Management department
Kuznetsova Elena
Polozova
Слайд 4Income tax
Subjected to income tax are:
income from business operations
income
from self-employed work
income from agriculture and forestry
income from employed work
capital yields
income from letting property
other income
income from agriculture and forestry
income from employed work
capital yields
income from letting property
other income
A progressive tax: The more you earn – the higher your rate
Слайд 5All profits are taxed at 15 percent
Corporations tax
Is applicable exclusively
to corporations (GmbH, AG, UG), cooperatives and foreign corporations (Limited, PLC, etc.) with business premises in Germany.
Taxation is independent of whether the profits remain in the company (accumulation) or are distributed.
In addition to the corporate tax, 5.50 percent solidarity surcharge is added to the fixed corporate tax.
Taxation is independent of whether the profits remain in the company (accumulation) or are distributed.
In addition to the corporate tax, 5.50 percent solidarity surcharge is added to the fixed corporate tax.
Calculations:
Adjusted profit – exempt income – investment grant + dividends – constructive equity contributions + non-deductible expenditures – losses = taxable income
Taxable income * tax rate = assessed tax
Слайд 7
Inheritance/gift tax
The obligation to pay this tax arises for the following
types of property
Слайд 8Real estate tax
Combinations of at least 95% share of the
business association
The real property tax burden is calculated by multiplying:
the assessed value of the real property
the real property tax rate
the municipal multiplier
The real property tax burden is calculated by multiplying:
the assessed value of the real property
the real property tax rate
the municipal multiplier
Acquisition of the immovable property
Changes of the owners
Combinations of at least 95% share of the business association
are charged from a variety of real estate transactions:
Слайд 9Excise duties
Tobacco
Alcoholic beverages
Wine
Beer
Fermented beverages
Intermediate beverages
Ethyl alcohol
136 EUR per hectoliter sparkling wine
51 EUR per hectoliter per still-sparkling wine (<8.5 %)
under 5 000 hl – 0.4407 EUR per ht/degree Plato
under 10 000 hl – 0.5288 EUR per ht/degree Plato
under 20 000 hl – 0.6170 EUR per ht/degree Plato
under 40 000 hl – 0.6610 EUR per ht/degree Plato
136 EUR per ht
51 EUR per ht by other still fermented beverages (< 8.5 %)
153 EUR per ht of product (from 15 % to 22 % vol)
136 EUR per ht of product (up 15 % vol).
1303 EUR per ht of pure alcohol
the reduced rate is 730 EUR per ht
Cigarettes
Cigars and Cigarillos
Fine cut smoking tobacco
82.70 EUR per 1000 pieces
14 EUR per 1000 pieces
34.06 EUR per 1000 pieces
Other smoking tobacco
15.66 EUR per 1000 pieces
Слайд 10Solidarity Surcharge
an additional fee on income tax, capital gains tax
and corporate tax
solidarity surcharge is to be paid by every natural and legal person
solidarity surcharge is to be paid by every natural and legal person
a government-imposed tax levied in an attempt to provide funding towards theoretically unifying (or solidifying) projects
Слайд 11Land cess
Centrally installed
2) Community premium
For property of individuals and legal entities
The tax rate is 1.2%
Two types of land taxes:
The tax rate:
Слайд 13Church tax
Is imposed on members of some religious congregations
To get
out of paying tax one can leave the church
The money goes to local churches to support religious hospitals and schools, and to the Vatican
The money goes to local churches to support religious hospitals and schools, and to the Vatican
8-9%
Слайд 14References
Business Development Corporation. German Tax System [Report]//Lubeck. – 2005. – p.
6
Efimova E. G., Pospelova E. B. Taxes and tax system [Book]//M: 2014. – p. 235
Popova L. V. Countries` taxes [Book]//M: 2008. – p. 376
Corporatepartner. Taxes in Germany [Electronic resource]: URL: http://www.clever-invest.ru/nalogooblozhenie/nalogi-v-germanii.php (5. 02. 17)
Efimova E. G., Pospelova E. B. Taxes and tax system [Book]//M: 2014. – p. 235
Popova L. V. Countries` taxes [Book]//M: 2008. – p. 376
Corporatepartner. Taxes in Germany [Electronic resource]: URL: http://www.clever-invest.ru/nalogooblozhenie/nalogi-v-germanii.php (5. 02. 17)
