Germany has a very complex and multi-tiered tax system, which provides the state with about 80% of all revenues. This allows you to achieve a high level of social security in this country. And at the same time, it demands responsibility and loyalty from solvent citizens in compliance with the laws..
There are several fundamental differences between the tax systems in the Russian Federation and Germany. For example, in the latter, people with different incomes have a correspondingly different percentage of contributions to the tax authorities. At the same time, the minimum is 19%. In addition, in Germany, spouses with a common household have the right to choose joint taxation, which will significantly reduce the interest rate..
Taxes in Germany are divided into 45 points. This includes both income taxes and taxes on property, purchased goods and services..
Basic taxes
Income tax
We have already said what is the minimum rate. But the maximum is as much as 53%. This applies to those citizens whose income is higher than 120 thousand marks. Also in Germany there is a system of tax incentives for those who have already retired, for children and people in emergency situations..
Income tax
It applies to all legal entities and organizations of various kinds, be it an institution engaged in economic activities, a joint stock company or even a government structure. The tax applies to all types of profit during the year.
For Russian citizens, this is not entirely customary, since here entrepreneurs are trying in every possible way to avoid paying taxes in legitimate and not very good ways. The tax system in Germany works in such a way that the activity of any organization remains transparent for it. There are many advantages here: the main one is that there is no shadow economy in this country.!
Property tax
The principle of property taxation in Germany is similar to the Russian system. The tax is levied on both the property of legal entities and individuals. For the first, the interest rate is set at 0.6%, for the second — 1% of the value of the property. When calculating inheritance or gift tax, as in our country, the degree of relationship between those who entered into an agreement is taken into account.
VAT
This tax is levied on almost any turnover — the import of goods, the provision of services or the supply of goods. In a word, this is an excise tax affecting each individual resident of Germany..
