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Taxation In Germany
Taxes in Germany are levied at various government levels: the federal government, the 16 states ('' Länder''), and numerous municipalities ('' Städte/Gemeinden''). The structured tax system has evolved significantly, since the reunification of Germany in 1990 and the integration within the European Union, which has influenced tax policies. Today, income tax and Value-Added Tax ( VAT) are the primary sources of tax revenue. These taxes reflect Germany's commitment to a balanced approach between direct and indirect taxation, essential for funding extensive social welfare programs and public infrastructure. The modern German tax system accentuate on fairness and efficiency, adapting to global economic trends and domestic fiscal needs. The legal basis for taxation is established in the German Constitution (), which lays out the basic principles governing tax law. Most taxation is decided by the federal government and the states together, some are allocated solely at the federal l ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
States Of Germany
The Federal Republic of Germany is a federation and consists of sixteen partly sovereign ''states''. Of the sixteen states, thirteen are so-called area-states ('Flächenländer'); in these, below the level of the state government, there is a division into local authorities (counties and county-level cities) that have their own administration. Two states, Berlin and Hamburg, are city-states, in which there is no separation between state government and local administration. The state of Bremen (state), Bremen is a special case: the state consists of the cities of Bremen (city), Bremen, for which the state government also serves as the municipal administration, and Bremerhaven, which has its own local administration separate from the state government. It is therefore a mixture of a city-state and an area-state. Three states, Bavaria, Saxony, and Thuringia, use the appellation ("free state"); this title is merely stylistic and carries no legal or political significance (similar t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Service (business)
Business services are a recognisable subset of Service (economics), economic services, and share their characteristics. The essential difference is that businesses are concerned about the building of service systems in order to deliver value to their customers and to act in the roles of service provider and service consumer. Definition A service is a set of one-time consumable and perishable benefits that are: *delivered from the accountable service provider, mostly in close co-action with his internal and external service suppliers, * effectuated by distinct functions of technical systems and by distinct activities of individuals, respectively, * commissioned according to the needs of his/her service consumers by the service customer from the accountable service provider, * rendered individually to a consumer at his/her dedicated trigger, * and, finally, consumed and utilized by the triggering service consumer for executing his/her upcoming business activity or private activity. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Districts Of Germany
In 13 German states, the primary administrative subdivision higher than a '' Gemeinde'' (municipality) is the () or (). Most major cities in Germany are not part of any ''Kreis'', but instead combine the functions of a municipality and a ''Kreis''; such a city is referred to as a () or (). ''(Land-)Kreise'' stand at an intermediate level of administration between each state () and the municipalities () within it. These correspond to level-3 administrative units in the Nomenclature of Territorial Units for Statistics (NUTS 3). Previously, the similar title Imperial Circle () referred to groups of states in the Holy Roman Empire. The related term was used for similar administrative divisions in some German territories until the 19th century. Types of districts The majority of German districts are "rural districts" (German: , ), of which there are 294 . Cities with more than 100,000 inhabitants (and smaller towns in some states) do not usually belong to a district, b ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Plural
In many languages, a plural (sometimes list of glossing abbreviations, abbreviated as pl., pl, , or ), is one of the values of the grammatical number, grammatical category of number. The plural of a noun typically denotes a quantity greater than the default quantity represented by that noun. This default quantity is most commonly one (a form that represents this default quantity of one is said to be of ''singular'' number). Therefore, plurals most typically denote two or more of something, although they may also denote fractional, zero or negative amounts. An example of a plural is the English word ''boys'', which corresponds to the singular ''boy''. Words of other types, such as verbs, adjectives and pronouns, also frequently have distinct plural forms, which are used in agreement (linguistics), agreement with the number of their associated nouns. Some languages also have a dual (grammatical number), dual (denoting exactly two of something) or other systems of number categories. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Basic Law For The Federal Republic Of Germany
The Basic Law for the Federal Republic of Germany () is the constitution of the Germany, Federal Republic of Germany. The West German Constitution was approved in Bonn on 8 May 1949 and came into effect on 23 May after having been approved by the occupying western Allies of World War II on 12 May. It was termed "Basic Law" (, ) to indicate that it was a provisional piece of legislation pending the reunification of Germany. However, when reunification took place in 1990, the Basic Law was retained as the definitive constitution of reunified Germany. Its original field of application ()—that is, the states that were initially included in the West Germany, Federal Republic of Germany—consisted of the three Western Allies' zones of occupation, but at the insistence of the Western Allies, formally excluded West Berlin. In 1990, the Treaty on the Final Settlement with Respect to Germany, Two Plus Four Agreement between the two parts of Germany and all four Allies stipulated the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bibliographisches Institut
The was a German publishing company founded 1826 in Gotha (town), Gotha by Joseph Meyer (publisher), Joseph Meyer. It moved to Hildburghausen in 1828 and to Leipzig in 1874. Its production over the years includes such well-known titles as (encyclopaedias, since 1839, see ), (animal life, 1863–1869, 4th ed. 1911–1918); (dictionaries on every aspect of the language, since 1880); (guide books, 1862–1936); (literature); atlases (, ); newspapers (); and others. In 2022, the was fully integrated into Cornelsen Verlag and thus ceased to exist. The buildings of the company were completely destroyed by the bombing raids on Leipzig 1943/1944; the company itself was expropriated by the communist regime of East Germany in 1946 and turned into a publicly owned enterprise (). The shareholders moved the company to Mannheim in West Germany in 1953 (). Titles like , , and appeared again. In Leipzig remained the , operating in the same field, publishing , etc. In 1984 amalgam ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Old High German
Old High German (OHG; ) is the earliest stage of the German language, conventionally identified as the period from around 500/750 to 1050. Rather than representing a single supra-regional form of German, Old High German encompasses the numerous West Germanic languages, West Germanic dialects that had undergone the set of sound change, consonantal changes called the High German consonant shift, Second Sound Shift. At the start of this period, dialect areas reflected the territories of largely independent tribal kingdoms, but by 788 the conquests of Charlemagne had brought all OHG dialect areas into a single polity. The period also saw the development of a stable linguistic border between German and Gallo-Romance languages, Gallo-Romance, later French language, French. Old High German largely preserved the synthetic language, synthetic inflectional system inherited from its ancestral Germanic forms. The eventual disruption of these patterns, which led to the more analytic language ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Steuer
Steuer is a German surname. Notable people with the surname include: * Anni Steuer (1913–2007), German hurdler * Christin Steuer (born 1983), German diver * Egon Steuer (born 1935), Czech basketball player *Feliks Steuer (1889–1950), Silesian educationist *Heiko Steuer (born 1939), German archaeologist *Ingo Steuer Ingo Steuer (born 1 November 1966) is a German pair skater and skating coach. With Mandy Wötzel, he is the 1998 Olympic bronze medalist, the 1997 World champion, the 1995 European champion, and a four-time German national champion. As a c ... (born 1966), German pair skater and skating coach * Jon Paul Steuer (1984–2018), American actor * Jonathan Steuer (born 1965), American online publisher * Lowie Steuer (born 1995), Belgian volleyball player * Max Steuer (1870–1940), American trial attorney * Noemi Steuer (1957–2020) Swiss-born actress * Aron Steuer (1898–1985), American lawyer and judge See also *'' Rivalen am Steuer'', an East German film ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Municipal Trade Tax In Germany
In Germany the municipal trade tax (German: ''Gewerbesteuer'', ''GewSt'') is levied as a trade income tax on the objective earning power of a business. For this purpose a trade income is determined for municipal trade tax purposes, which regularly results in a municipal trade tax assessment amount of 3.5% of the trade income. The municipality entitled to levy the tax must levy the municipal trade tax at least in the amount of twice the measured amount ( minimum assessment rate: 200%). Until 1997 the trade capital tax was used to tax the substance of a business, irrespective of its income. Since then, it has only been used in the profit additions, which include certain financing costs in the municipal trade tax assessment base. With the 2008 German corporate tax reform, this component was expanded to stabilize municipal trade tax revenue. The municipal trade tax is the most important original source of revenue for municipalities in Germany. [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Road Tax
Road tax, known by various names around the world, is a tax which has to be paid on, or included with, a motorised vehicle to use it on a public road. National implementations Australia All states and territories require an annual vehicle registration fee to be paid in order to use a vehicle on public roads; the cost of which varies from state to state and is dependent on the type of vehicle. The fee is known colloquially as 'rego' (pronounced with a soft g, short for registration). Queensland road tax is based on the number of cylinders or rotors the vehicle's engine has. There is also a small traffic improvement fee. New South Wales road tax is paid based on the vehicle's tare weight. Belgium Passenger cars pay a registration fee based on the engine displacement and power output (degressive towards 2014 (66% in 2012, 33% in 2013, 0% in 2014) and environmental criteria such as CO2 g/km output (increasingly towards 2014). The more CO2 g/km the car produces, the higher ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Departure Tax
A departure tax is a fee charged (under various names) by a country when a person is leaving the country. Background Some countries charge a departure tax only when a person is leaving by air. In these cases, the departure tax can be ''de facto'' the same as the air passenger tax, although the latter can also apply to domestic flights that are therefore not departure taxes, as no international borders are crossed. Various rules apply to the purchase and payment of the tax, including payment at the airport to those about to catch a flight (sometimes only in the local currency and sometimes by credit card), or by some prepayment method, or it may be charged to the airlines and included in the airline ticket price. Departure taxes of various countries See also * Expatriation tax An expatriation tax or emigration tax is a tax on persons who cease to be tax-resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gift Tax
In economics, a gift tax is the tax on money or property that one living person or corporate entity gives to another. A gift tax is a type of transfer tax that is imposed when someone gives something of value to someone else. The transfer must be gratuitous or the receiving party must pay a lesser amount than the item's full value to be considered a gift. Items received upon the death of another are considered separately under the inheritance tax. Many gifts are not subject to taxation because of exemptions given in tax laws. The gift tax amount varies by jurisdiction, and international comparison of rates is complex and fluid. The process of transferring assets and wealth to the upcoming generations is known as estate planning. It involves planning for transfers at death or during life. One such instrument is the right to transfer assets to another person known as gift-giving, or with the goal of reducing one's taxable wealth when the donor still lives. For fulfilling the cr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
