German income tax: personal income tax, corporate income tax and trade tax
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
Verl. Recht und Wirtschaft
2007
|
| Schriftenreihe: | BB-Handbuch
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | 280 S. graph. Darst. |
| ISBN: | 380052077x 9783800520770 |
Internformat
MARC
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| 100 | 1 | |a Djanani, Christiana |d 1948- |e Verfasser |0 (DE-588)112436498 |4 aut | |
| 245 | 1 | 0 | |a German income tax |b personal income tax, corporate income tax and trade tax |c by Christiana Djanani, Gernot Brähler and Christian Lösel. Sponsored by Ernst & Young |
| 264 | 1 | |a Frankfurt am Main |b Verl. Recht und Wirtschaft |c 2007 | |
| 300 | |a 280 S. |b graph. Darst. | ||
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| 700 | 1 | |a Brähler, Gernot |d 1972- |e Verfasser |0 (DE-588)123523397 |4 aut | |
| 700 | 1 | |a Lösel, Christian |d 1974- |e Verfasser |0 (DE-588)124765041 |4 aut | |
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| 999 | |a oai:aleph.bib-bvb.de:BVB01-015054382 | ||
Datensatz im Suchindex
| _version_ | 1804135777634877440 |
|---|---|
| adam_text | Table
of
Contents
Preface
................................................... 5
List of abbreviations
....................................... 11
1
Introduction
..................................... 15
1.1
The importance of taxes
............................. 15
1.2
Basic principles
.................................... 16
1.3
The three tax disciplines
............................. 17
2
The tax system
................................... 19
2.1
Income of the state
................................. 19
2.1.1
Taxes
............................................. 20
2.1.2
Fees
.............................................. 21
2.1.3
Contributions
...................................... 21
2.1.4
Special levies
...................................... 21
2.2
Classification of the tax types
........................ 21
2.3
Taxation terminology
............................... 24
2.3.1
Taxpayer and/or taxable subject
...................... 24
2.3.2
Subject of taxation and/or taxable object
............... 24
2.3.3
Tax base
.......................................... 24
2.3.4
Tax threshold, tax allowance, deductible amount
........ 24
2.3.5 Tax rate
and tax scale
............................... 25
2.4
Tax sovereignty
.................................... 27
3
Personal income tax
.............................. 31
3.1
Characterization, importance and principles of personal
income tax
........................................ 31
3.1.1 Legalbasis ........................................ 31
3.1.2
Characteristics and demarcation of the personal income
tax
............................................... 32
3.1.3
Fiscal and economic importance
...................... 33
3.1.4
Principles of income taxation
........................ 33
3.1.5
The two forms of income tax assessment
.............. 35
3.2
Personal and impersonal liability for personal income tax
3 8
3.3
Personal liability for personal income tax
.............. 38
3.3.1
Types of unlimited tax liability
....................... 39
3.3.2
Types of limited tax liability
......................... 43
3.3.3
Problems of double taxation
......................... 45
3.4
Impersonal liability for personal income tax
........... 45
3.4.1
The types of income
................................ 45
3.4.2
Determination of the personal income tax
.............. 51
3.4.3
Classification of earnings and expenditures
............ 52
3.5
Temporal
assignment
............................... 56
3.5.1
Assessment period and determination period
........... 56
3.5.2
Fiscal year
......................................... 58
Determination of taxable income
................. 61
Determination of earnings
........................... 61
Overview of the methods of determining earnings
....... 61
Determination of profit
.............. ............... 62
Determination of surplus income
..................... 68
Seven types of income
.............................. 71
The profit income types
............................. 71
The surplus income types
............................ 86
Compensation and income from previous employment
(§
24EStG)
........................................ 107
4.3
Determination of the total amount of earnings
.......... 109
4.3.1
Assistance to the elderly allowance
(Altersentlastungsbetrag)............................ 109
4.3.2
Tax allowance for single parents
...................... 112
4.4
Fiscal treatment of losses
............................ 116
4.4.1
Loss compensation
................................. 116
4.4.2
Loss deduction
..................................... 117
4.5
Special expenses
................................... 123
4.5.1
Concept of special expenses
......................... 123
4.5.2
Completely deductible special expenses
............... 125
4.5.3
Partially deductible special expenses
.................. 127
4.6
Extraordinary expenses
............................. 147
4.6.1
Concept of extraordinary expenses
.................... 147
4.6.2
Extraordinary expenses in general cases
............... 148
4.6.3
Extraordinary expenses in standardized cases
.......... 150
4.7
Equalization for work performed within the family
...... 155
4.8
Assessment basis and scale
.......................... 161
4.8.1
The taxable income
................................. 161
4.8.2
Scaled income tax
.................................. 162
4.8.3
Determination of the personal income tax to be assessed
167
4.8.4
The determination of the final payment and/or the
refund entitlement
.................................. 171
Partnerships
....................................... 177
Co-partner income
................................. 177
Other partners of a partnership
....................... 186
5
Corporate income tax
............................ 189
5.1
Basic principles
.................................... 189
5.2
Characteristic features
.............................. 191
5.3
Personal tax liability
................................ 192
5.3.1
Unlimited tax liability
............................... 192
5.3.2
Limited tax liability
................................. 193
5.3.3
Tax exemption
..................................... 193
6
Tax base
.......................................... 195
6.1
Determination of taxable income
..................... 195
6.2
Adaptations
of the commercial balance sheet for the tax
balance sheet
...................................... 197
6.3
Additions and reductions to determine the taxable
income outside of the balance sheet
................... 198
6.3.1
Concealed profit distributions
........................ 199
6.3.2
Constructive equity contributions
..................... 204
6.3.3
Tax exempt direct investment income in accordance with
§
8b
(1)
KStG
...................................... 207
6.3.4
Non-deductible expenses in accordance with
§ 10
KStG
. 209
6.3.5
Non-deductible expenses in accordance with
§ 4 (5)
EStG,
§§
8b
(3)
and
(5)
KStG
........................ 210
6.3.6
Donations
......................................... 212
6.4
From the total income to the remaining corporate
income tax payment/refund
.......................... 215
7
The half-income method of accounting
........... 219
7.1
Taxation of the shareholder according to the half-income
method
............................................ 219
7.1.1
Depiction of the half-income method of accounting
..... 219
7.1.2
Evaluation of the half-income method of accounting
.... 221
7.2
Income subject to the half-income method
............. 222
7.2.1
Natural persons and partnerships as shareholders in the
half-income method
................................ 222
7.2.2
Corporations as shareholders in the half-income method
226
8
Trade tax
......................................... 231
8.1
Characterization of trade tax
......................... 231
8.2
Subject of taxation
.................................. 233
8.3
Personal tax liability
................................ 234
8.4
Profits from business operations
...................... 235
8.4.1
Additions under
§ 8
GewStG
........................ 236
8.4.2
Reductions under
§ 9
GewStG
....................... 242
8.4.3
Advance payments of trade tax and deductibility
........ 245
8.4.4
Loss carryforward
.................................. 247
8.4.5
Tax allowance, basic federal tax rate, municipal rate and
advance payments
.................................. 248
8.5
Calculation of the reserves set aside for trade tax
........ 251
8.6
Breakdown
........................................ 252
8.7
Lump-sum crediting of trade tax
...................... 253
8.8
Final question on trade tax
........................... 254
9
Final comprehensive case
........................ 259
9.1
Particulars
......................................... 259
9.1.1
Information regarding corporate income tax
........... 259
9.1.2
Details on income tax
............................... 260
9.2
Hints
............................................. 261
9.3
Solution
........................................... 263
9.3.1
Determination of the taxable income
/
provision for trade
tax
/
provision for corporate income tax
............... 263
9.3.2
Calculation of the tax liability for
2004................ 264
10
Listoffigures
.................................... 268
11
Listoftables
..................................... 270
12
Index
............................................ 271
12.1
Index English
-
German
............................ 271
12.2
Index German
-
English
............................ 276
This textbook describes German tax law, with a strong emphasis on its
practical application. It concentrates on the basic systems which are
made clear through
thé
use of easily understood examples. The
structure of the book is based on the calculation formulae which
German tax law itself uses for individual earnings, income and taxable
income as well as final tax payments or refunds. The book can
therefore be used as an instruction manual which the reader can work
through, step by step, to calculate his own tax burden. The book
explains how corporate enterprises, business partnerships, individual
enterprises and natural persons are taxed in Germany through
Corporate Income Tax, Trade Tax and Personal Income Tax. It illustrates
in particular the differences between the taxation of corporate
enterprises and that of business partnerships in Germany.
This book is aimed at:
-
Advisers and accountants outside of Germany
-
Investors with economic interests in Germany
-
International students /trainees of German tax law
-
International representatives of trade associations with economic
interests in Germany
-
International finance associations
as well as anyone who needs a quick and comprehensive overview of
German income tax.
Memory aids, definitions and summaries to facilitate learning
Test questions to aid comprehension
20
tables and
64
illustrations
|
| adam_txt |
Table
of
Contents
Preface
. 5
List of abbreviations
. 11
1
Introduction
. 15
1.1
The importance of taxes
. 15
1.2
Basic principles
. 16
1.3
The three tax disciplines
. 17
2
The tax system
. 19
2.1
Income of the state
. 19
2.1.1
Taxes
. 20
2.1.2
Fees
. 21
2.1.3
Contributions
. 21
2.1.4
Special levies
. 21
2.2
Classification of the tax types
. 21
2.3
Taxation terminology
. 24
2.3.1
Taxpayer and/or taxable subject
. 24
2.3.2
Subject of taxation and/or taxable object
. 24
2.3.3
Tax base
. 24
2.3.4
Tax threshold, tax allowance, deductible amount
. 24
2.3.5 Tax rate
and tax scale
. 25
2.4
Tax sovereignty
. 27
3
Personal income tax
. 31
3.1
Characterization, importance and principles of personal
income tax
. 31
3.1.1 Legalbasis . 31
3.1.2
Characteristics and demarcation of the personal income
tax
. 32
3.1.3
Fiscal and economic importance
. 33
3.1.4
Principles of income taxation
. 33
3.1.5
The two forms of income tax assessment
. 35
3.2
Personal and impersonal liability for personal income tax
3 8
3.3
Personal liability for personal income tax
. 38
3.3.1
Types of unlimited tax liability
. 39
3.3.2
Types of limited tax liability
. 43
3.3.3
Problems of double taxation
. 45
3.4
Impersonal liability for personal income tax
. 45
3.4.1
The types of income
. 45
3.4.2
Determination of the personal income tax
. 51
3.4.3
Classification of earnings and expenditures
. 52
3.5
Temporal
assignment
. 56
3.5.1
Assessment period and determination period
. 56
3.5.2
Fiscal year
. 58
Determination of taxable income
. 61
Determination of earnings
. 61
Overview of the methods of determining earnings
. 61
Determination of profit
.'. 62
Determination of surplus income
. 68
Seven types of income
. 71
The profit income types
. 71
The surplus income types
. 86
Compensation and income from previous employment
(§
24EStG)
. 107
4.3
Determination of the total amount of earnings
. 109
4.3.1
Assistance to the elderly allowance
(Altersentlastungsbetrag). 109
4.3.2
Tax allowance for single parents
. 112
4.4
Fiscal treatment of losses
. 116
4.4.1
Loss compensation
. 116
4.4.2
Loss deduction
. 117
4.5
Special expenses
. 123
4.5.1
Concept of special expenses
. 123
4.5.2
Completely deductible special expenses
. 125
4.5.3
Partially deductible special expenses
. 127
4.6
Extraordinary expenses
. 147
4.6.1
Concept of extraordinary expenses
. 147
4.6.2
Extraordinary expenses in general cases
. 148
4.6.3
Extraordinary expenses in standardized cases
. 150
4.7
Equalization for work performed within the family
. 155
4.8
Assessment basis and scale
. 161
4.8.1
The taxable income
. 161
4.8.2
Scaled income tax
. 162
4.8.3
Determination of the personal income tax to be assessed
167
4.8.4
The determination of the final payment and/or the
refund entitlement
. 171
Partnerships
. 177
Co-partner income
. 177
Other partners of a partnership
. 186
5
Corporate income tax
. 189
5.1
Basic principles
. 189
5.2
Characteristic features
. 191
5.3
Personal tax liability
. 192
5.3.1
Unlimited tax liability
. 192
5.3.2
Limited tax liability
. 193
5.3.3
Tax exemption
. 193
6
Tax base
. 195
6.1
Determination of taxable income
. 195
6.2
Adaptations
of the commercial balance sheet for the tax
balance sheet
. 197
6.3
Additions and reductions to determine the taxable
income outside of the balance sheet
. 198
6.3.1
Concealed profit distributions
. 199
6.3.2
Constructive equity contributions
. 204
6.3.3
Tax exempt direct investment income in accordance with
§
8b
(1)
KStG
. 207
6.3.4
Non-deductible expenses in accordance with
§ 10
KStG
. 209
6.3.5
Non-deductible expenses in accordance with
§ 4 (5)
EStG,
§§
8b
(3)
and
(5)
KStG
. 210
6.3.6
Donations
. 212
6.4
From the total income to the remaining corporate
income tax payment/refund
. 215
7
The half-income method of accounting
. 219
7.1
Taxation of the shareholder according to the half-income
method
. 219
7.1.1
Depiction of the half-income method of accounting
. 219
7.1.2
Evaluation of the half-income method of accounting
. 221
7.2
Income subject to the half-income method
. 222
7.2.1
Natural persons and partnerships as shareholders in the
half-income method
. 222
7.2.2
Corporations as shareholders in the half-income method
226
8
Trade tax
. 231
8.1
Characterization of trade tax
. 231
8.2
Subject of taxation
. 233
8.3
Personal tax liability
. 234
8.4
Profits from business operations
. 235
8.4.1
Additions under
§ 8
GewStG
. 236
8.4.2
Reductions under
§ 9
GewStG
. 242
8.4.3
Advance payments of trade tax and deductibility
. 245
8.4.4
Loss carryforward
. 247
8.4.5
Tax allowance, basic federal tax rate, municipal rate and
advance payments
. 248
8.5
Calculation of the reserves set aside for trade tax
. 251
8.6
Breakdown
. 252
8.7
Lump-sum crediting of trade tax
. 253
8.8
Final question on trade tax
. 254
9
Final comprehensive case
. 259
9.1
Particulars
. 259
9.1.1
Information regarding corporate income tax
. 259
9.1.2
Details on income tax
. 260
9.2
Hints
. 261
9.3
Solution
. 263
9.3.1
Determination of the taxable income
/
provision for trade
tax
/
provision for corporate income tax
. 263
9.3.2
Calculation of the tax liability for
2004. 264
10
Listoffigures
. 268
11
Listoftables
. 270
12
Index
. 271
12.1
Index English
-
German
. 271
12.2
Index German
-
English
. 276
This textbook describes German tax law, with a strong emphasis on its
practical application. It concentrates on the basic systems which are
made clear through
thé
use of easily understood examples. The
structure of the book is based on the calculation formulae which
German tax law itself uses for individual earnings, income and taxable
income as well as final tax payments or refunds. The book can
therefore be used as an instruction manual which the reader can work
through, step by step, to calculate his own tax burden. The book
explains how corporate enterprises, business partnerships, individual
enterprises and natural persons are taxed in Germany through
Corporate Income Tax, Trade Tax and Personal Income Tax. It illustrates
in particular the differences between the taxation of corporate
enterprises and that of business partnerships in Germany.
This book is aimed at:
-
Advisers and accountants outside of Germany
-
Investors with economic interests in Germany
-
International students /trainees of German tax law
-
International representatives of trade associations with economic
interests in Germany
-
International finance associations
as well as anyone who needs a quick and comprehensive overview of
German income tax.
Memory aids, definitions and summaries to facilitate learning
Test questions to aid comprehension
20
tables and
64
illustrations |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Djanani, Christiana 1948- Brähler, Gernot 1972- Lösel, Christian 1974- |
| author_GND | (DE-588)112436498 (DE-588)123523397 (DE-588)124765041 |
| author_facet | Djanani, Christiana 1948- Brähler, Gernot 1972- Lösel, Christian 1974- |
| author_role | aut aut aut |
| author_sort | Djanani, Christiana 1948- |
| author_variant | c d cd g b gb c l cl |
| building | Verbundindex |
| bvnumber | BV021842546 |
| classification_rvk | PP 3080 PP 5564 QL 611 |
| ctrlnum | (OCoLC)77482452 (DE-599)BVBBV021842546 |
| dewey-full | 343.43052 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.43052 |
| dewey-search | 343.43052 |
| dewey-sort | 3343.43052 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| discipline_str_mv | Rechtswissenschaft Wirtschaftswissenschaften |
| format | Book |
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| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV021842546 |
| illustrated | Illustrated |
| index_date | 2024-07-02T16:00:52Z |
| indexdate | 2024-07-09T20:45:54Z |
| institution | BVB |
| isbn | 380052077x 9783800520770 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015054382 |
| oclc_num | 77482452 |
| open_access_boolean | |
| owner | DE-945 DE-M382 DE-M124 DE-739 DE-19 DE-BY-UBM |
| owner_facet | DE-945 DE-M382 DE-M124 DE-739 DE-19 DE-BY-UBM |
| physical | 280 S. graph. Darst. |
| publishDate | 2007 |
| publishDateSearch | 2007 |
| publishDateSort | 2007 |
| publisher | Verl. Recht und Wirtschaft |
| record_format | marc |
| series2 | BB-Handbuch |
| spelling | Djanani, Christiana 1948- Verfasser (DE-588)112436498 aut German income tax personal income tax, corporate income tax and trade tax by Christiana Djanani, Gernot Brähler and Christian Lösel. Sponsored by Ernst & Young Frankfurt am Main Verl. Recht und Wirtschaft 2007 280 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier BB-Handbuch Steuersystem (DE-588)4183215-2 gnd rswk-swf Ertragsteuer (DE-588)4070938-3 gnd rswk-swf Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Gewerbesteuer (DE-588)4020866-7 gnd rswk-swf Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Steuersystem (DE-588)4183215-2 s DE-604 Ertragsteuer (DE-588)4070938-3 s Einkommensteuer (DE-588)4013895-1 s Körperschaftsteuer (DE-588)4031597-6 s Gewerbesteuer (DE-588)4020866-7 s Brähler, Gernot 1972- Verfasser (DE-588)123523397 aut Lösel, Christian 1974- Verfasser (DE-588)124765041 aut Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015054382&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Passau application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015054382&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Djanani, Christiana 1948- Brähler, Gernot 1972- Lösel, Christian 1974- German income tax personal income tax, corporate income tax and trade tax Steuersystem (DE-588)4183215-2 gnd Ertragsteuer (DE-588)4070938-3 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Gewerbesteuer (DE-588)4020866-7 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| subject_GND | (DE-588)4183215-2 (DE-588)4070938-3 (DE-588)4031597-6 (DE-588)4020866-7 (DE-588)4013895-1 (DE-588)4011882-4 |
| title | German income tax personal income tax, corporate income tax and trade tax |
| title_auth | German income tax personal income tax, corporate income tax and trade tax |
| title_exact_search | German income tax personal income tax, corporate income tax and trade tax |
| title_exact_search_txtP | German income tax personal income tax, corporate income tax and trade tax |
| title_full | German income tax personal income tax, corporate income tax and trade tax by Christiana Djanani, Gernot Brähler and Christian Lösel. Sponsored by Ernst & Young |
| title_fullStr | German income tax personal income tax, corporate income tax and trade tax by Christiana Djanani, Gernot Brähler and Christian Lösel. Sponsored by Ernst & Young |
| title_full_unstemmed | German income tax personal income tax, corporate income tax and trade tax by Christiana Djanani, Gernot Brähler and Christian Lösel. Sponsored by Ernst & Young |
| title_short | German income tax |
| title_sort | german income tax personal income tax corporate income tax and trade tax |
| title_sub | personal income tax, corporate income tax and trade tax |
| topic | Steuersystem (DE-588)4183215-2 gnd Ertragsteuer (DE-588)4070938-3 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Gewerbesteuer (DE-588)4020866-7 gnd Einkommensteuer (DE-588)4013895-1 gnd |
| topic_facet | Steuersystem Ertragsteuer Körperschaftsteuer Gewerbesteuer Einkommensteuer Deutschland |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015054382&sequence=000003&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015054382&sequence=000004&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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