tax law
German Corporate Tax Law
Körperschaftsteuer: Corporate Income Tax German corporations — including the Aktiengesellschaft (AG), Gesellschaft mit beschränkter Haftung (GmbH), and Europäische Gesellschaft (SE) — are subject to …
German Income Tax Law
The Einkommensteuergesetz and Its Structure German income tax is governed by the Einkommensteuergesetz (EStG), which traces its origins to the Prussian income tax of 1891 and the Reich income tax of …
German Tax Law
Sources of German Tax Law German tax law (Steuerrecht) is grounded in the Basic Law (Grundgesetz, GG), which distributes tax legislative powers between the Federation (Bund) and the Länder under …
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