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