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  • 3-June-2020

    English, PDF, 1,069kb

    Taxing Energy Use: Key findings for Germany

    This country note explains how Germany taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

  • 30-April-2020

    English, PDF, 348kb

    Taxing Wages: Key findings for Germany

    The tax wedge for the average single worker in Germany decreased by 0.1 percentage points from 49.5 in 2018 to 49.4 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 9-April-2020

    English

    OECD releases BEPS Action 14 reports for Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden

    The work on BEPS Action 14 continues with today's publication of the stage 2 peer review monitoring reports of the seven jurisdictions in batch 2: Austria, France, Germany, Italy, Liechtenstein, Luxembourg and Sweden.

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  • 9-April-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Germany (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries 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 countries 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 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Germany.
  • 5-December-2019

    English, PDF, 386kb

    Revenue Statistics: Key findings for Germany

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Germany increased by 0.6 percentage points from 37.6% in 2017 to 38.2% in 2018. The corresponding figure for the OECD average was a slight increase of 0.1 percentage point from 34.2% to 34.3% over the same period.

  • 17-September-2018

    English, PDF, 125kb

    Effective carbon rates: Key findings for Germany

    This country note for Germany provides detail on the proportion of CO2 emissions from energy use subject to different effective carbon rates (ECR), as well as on the level and components of average ECRs in each of the six economic sectors (road transport, off-road transport, industry, agriculture and fishing, residential & commercial, and electricity).

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  • 22-juillet-2018

    Français

    Cadre inclusif sur le BEPS de l'OCDE et du G20 : Rapport d'étape juillet 2017 – juin 2018

    Ce rapport, établi au nom des membres du Cadre inclusif sur le BEPS, vise à faire le point sur les progrès accomplis dans l'exécution du mandat pour lequel le Cadre inclusif a été crée, et porte sur la période comprise entre juillet 2017 et juin 2018. Il montre comment les pays avancent dans la mise en œuvre du paquet BEPS, et notamment des standards minimums.

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  • 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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  • 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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