Türk-Alman Üniversitesi Hukuk Fakültesi Dergisi

Yazarlar: Hans-joachim DRIEHAUS

Konular:Hukuk

Anahtar Kelimeler:De German Trade Tax,Municipal tax,Real tax,Commercial income,Public incomes

Özet: de“The Trade Tax in Germany is a communal tax. Municipalities must even pay Trade Tax to the Federal and State Governments from the incomes of trade taxes. The trade tax incomes are also important for the district levy, as the amount of the levy depends on the fiscal power of each district’s municipality, which is determined in particular through the incomes of trade taxes. As a rule, such a municipality has to pay half or more of its trade tax incomes to public authorities. Nevertheless, trade tax is one of the most important income sources for municipalities. This article provides an introduction to the trade tax system in Germany and discusses the most important legal issues related to it in a practical orientation.”

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