Allemagne


  • 26-April-2018

    English, PDF, 505kb

    Taxing Wages: Key findings for Germany

    Germany had the 2nd highest tax wedge among the 35 OECD member countries in 2017. The country occupied the same position in 2016. The average single worker in Germany faced a tax wedge of 49.7% in 2017 compared with the OECD average of 35.9%.

  • 12-April-2018

    English, PDF, 232kb

    Taxation Household Savings: Key findings for Germany

    This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

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  • 9-avril-2018

    Français

    Fiches pays en matière de prix de transfert

    Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

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  • 14-February-2018

    English, PDF, 591kb

    Taxing Energy Use 2018: Key findings for Germany

    This note describes the taxation of energy use in Germany. It contains the country’s energy tax profiles, followed by country-specific information to complement the general discussion in Taxing Energy Use 2018 (OECD, 2018).

  • 15-December-2017

    English

    OECD releases second round of peer reviews on implementation of BEPS minimum standards on improving tax dispute resolution mechanisms

    As part of continuing efforts to improve the international tax framework and tax certainty, the OECD has released the second round of analyses of individual country efforts to improve dispute resolution mechanisms. These seven peer review reports represent the second round of stage 1 evaluations of how countries are implementing new minimum standards agreed in the OECD/G20 BEPS Project.

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  • 15-December-2017

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Germany (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, jurisdictions have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process.The peer review process is conducted in two stages.  Stage 1 assesses jurisdictions against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Germany.
  • 23-November-2017

    English, PDF, 394kb

    Revenue Statistics: Key findings for Germany

    The tax-to-GDP ratio in Germany increased by 0.5 percentage points, from 37.1% in 2015 to 37.6% in 2016. The corresponding figures for the OECD average were an increase of 0.3 percentage points from 34.0% to 34.3% over the same period.

  • 15-November-2017

    English, PDF, 602kb

    COP23 side event: Carbon pricing for the low carbon transition

    Avoiding the potentially very high costs of climate change requires transitioning to a low carbon economy. Carbon pricing, in the form of emissions trading systems or taxes, helps to reduce emissions, but what is its role in driving the low carbon transition?

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  • 21-août-2017

    Français

    Le Forum mondial publie, pour 10 juridictions, les résultats de son second cycle de notation de la conformité à la norme de transparence fiscale

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales (« le Forum mondial ») a publié ce jour les 10 premières notations attribuées dans le cadre de sa nouvelle procédure étendue d’examen par les pairs visant à évaluer la conformité des juridictions à la norme internationale d’échange de renseignements sur demande (norme EOIR) par les administrations fiscales.

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  • 21-August-2017

    English

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