Introduction to German tax law:
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Stuttgart ; München [u.a.]
Boorberg
2013
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 91 S. |
| ISBN: | 9783415051133 |
Internformat
MARC
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Datensatz im Suchindex
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| adam_text | TABLE OF CONTENTS
A. INTRODUCTION 11
I. HISTORY OF THE GERMAN TAX SYSTEM . 11
II. IMPACT OF CONSTITUTIONAL LAW ON GERMAN TAX LAW 13
M. TAX SOVEREIGNTY 16
IV. DISTRIBUTION OF TAX REVENUE 17
1. FEDERATION (BUND) 17
2, GERMAN STATES (LANDER) 18
V. JOINT TAXES 18
VI. TAX EQUALISATION (LANDERFINANZAUSGLEICH) 18
VII. GERMAN MUNICIPALITIES . 19
VTIL ADMINISTRATION OF GERMAN TAXES 19
B. PERSONAL INCOME TAX 20
I. LIABILITY FOR PERSONAL INCOME TAX , , 20
1. TAXABLE PERSONS: RESIDENTS AND NON-RESIDENTS 20
2. TAXABLE PERSONS: EXTENDED LIABILITY OF NON-RESIDENTS 21
3. TAXABLE PERSONS: PARTNERSHIPS . . . 22
4. TAXABLE INCOME AND CALCULATION METHODS . . 22
N. INCOME FROM AGRICULTURE AND FORESTRY 23
III. INCOME FROM COMMERCIAL TRADE OR BUSINESS 23
1. DEFINITION OF COMMERCIAL TRADE OR BUSINESS 24
2. COMMERCIAL ASSET MANAGEMENT (IMMOVABLE PROPERTY) .... 25
3. DIVIDENDS AND GAINS FROM SUBSTANTIAL PARTICIPATION 25
IV. INCOME FROM INDEPENDENT PROFESSIONAL SERVICES 25
V. INCOME FROM EMPLOYMENT 26
1. WAGES AND BENEFITS IN KIND 26
2. WORK-RELATED COSTS 27
3. MANAGING DIRECTOR 28
4. EXPATRIATES AND CROSS-BORDER WORKERS 28
VI. INCOME FROM CAPITAL INVESTMENT/CAPITAL GAINS 28
1. PRIVATE INVESTMENT 28
2. BUSINESS INVESTMENT 29
3. FISCAL VERSUS FINANCIAL ACCOUNTING , , . 30
4. EXIT TAXES FOR INDIVIDUALS AND PARTNERSHIPS . 30
VII. RENTAL INCOME (IMMOVABLE PROPERTY) 31
VFFL. OTHER INCOME . 31
IX. ACCRUAL ACCOUNTING METHOD VERSUS CASH FLOW ACCOUNTING
METHOD 3I
X. TAX RATES
33
1. TAX RATES ON INCOME AND CAPITAL GAINS 33
TABLE OF CONTENTS
2. WITHHOLDING TAXES 35
3, REDUCED TAX RATES 35
XI. PERSONAL DEDUCTIONS, ALLOWANCES AND CREDITS 35
1. TAX ALLOWANCES 35
2. WORK-RELATED EXPENSES AND BUSINESS EXPENSES 36
3. SPECIAL EXPENSES (SONDERAUSGABEN) 37
4. EXTRAORDINARY EXPENSES (AUBERGEWOHNLICHE BELASTUNGEN) . . 37
5. DEDUCTIONS FOR SOCIAL SECURITY PROVISIONS 37
6. DEDUCTIONS FOR DONATIONS AND CONTRIBUTIONS TO CHARITIES ... 38
XII. OFFSETTING LOSSES, LOSS-CARRY-FORWARD, LOSS-CARRY-BACK 38
XIII. ASSESSMENT 39
C. OTHER TAXES ON INCOME AND THE SOLIDARITY SURCHARGE 41
I. CHURCH TAX 41
II. SOLIDARITY SURCHARGE 41
III. TRADE TAX 41
D. SOCIAL SECURITY CONTRIBUTIONS . 42
E. CORPORATE INCOME TAX . . 43
I. LIABILITY TO CORPORATE INCOME TAX 43
1. TAXABLE PERSONS: RESIDENT, NON-RESIDENT, DUAL RESIDENT
COMPANIES 44
2. TAXABLE INCOME 45
II. TAX EXEMPTIONS FOR CAPITAL GAINS 47
III LOSSES 47
IV. EXIT TAXES FOR CORPORATIONS 48
V. GROUP TAXATION 49
VI. TAX RATES 49
VII. ADMINISTRATION 50
VIII. ADVANCE RULINGS 50
F. TRADE TAX 51
I. TAXABLE PERSONS 51
II. TAXABLE INCOME 51
HI. SOLIDARITY SURCHARGE 52
G. REAL ESTATE TAX 53
H. REAL ESTATE TRANSFER TAX 54
I. ANTI-AVOIDANCE MEASURES 55
I. GENERAL ANTI-AVOIDANCE RULES 55
II. THIN CAPITALISATION (ZINSSCHRANKE) 55
HI. CHANGE-IN-OWNERSHIP RULES ( MANTELKAUF ) 56
IV. TRANSFER PRICING AND AUTHORIZED OECD APPROACH (AOA) 57
8
TABLE OF CONTENTS
V. CONTROLLED FOREIGN CORPORATION RULES 58
J. VALUE ADDED TAX (VAT) 60
I. TAXABLE PERSONS 60
II. TAXABLE TRANSACTIONS 60
III. RATES 61
K, INHERITANCE AND GIFT TAX 62
I. TAXABLE PERSONS 62
II. TAX BASE 62
III TAX RATES 63
IV. TAX ALLOWANCES 64
L. GENERAL FISCAL CODE 65
I. ASSESSMENT PROCEDURE . 65
II. DETERMINATION AND DISCLOSURE PROCEDURE . 66
III. LEVY PROCEDURE 66
GLOSSARY GERMAN - ENGLISH 69
GLOSSARY ENGLISH - GERMAN 80
|
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| author | Jochum, Heike 1968- Thiele, Philipp J. 1983- |
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| dewey-full | 343.4304 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 343 - Military, tax, trade & industrial law |
| dewey-raw | 343.4304 |
| dewey-search | 343.4304 |
| dewey-sort | 3343.4304 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Book |
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| isbn | 9783415051133 |
| language | English |
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| physical | 91 S. |
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| spelling | Jochum, Heike 1968- Verfasser (DE-588)122851498 aut Introduction to German tax law Heike Jochum ; Philipp J. Thiele Stuttgart ; München [u.a.] Boorberg 2013 91 S. txt rdacontent n rdamedia nc rdacarrier Steuerrecht (DE-588)4116614-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Deutschland (DE-588)4011882-4 g Steuerrecht (DE-588)4116614-0 s DE-604 Thiele, Philipp J. 1983- Verfasser (DE-588)1044564652 aut SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=026217370&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
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| subject_GND | (DE-588)4116614-0 (DE-588)4011882-4 |
| title | Introduction to German tax law |
| title_auth | Introduction to German tax law |
| title_exact_search | Introduction to German tax law |
| title_full | Introduction to German tax law Heike Jochum ; Philipp J. Thiele |
| title_fullStr | Introduction to German tax law Heike Jochum ; Philipp J. Thiele |
| title_full_unstemmed | Introduction to German tax law Heike Jochum ; Philipp J. Thiele |
| title_short | Introduction to German tax law |
| title_sort | introduction to german tax law |
| topic | Steuerrecht (DE-588)4116614-0 gnd |
| topic_facet | Steuerrecht Deutschland |
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