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Public finance & taxes

Business tax

TradeTax

3.5 million taxpayers in 2012

In 2012, a total of 3.5 million tax payers were liable to pay trade tax; 2.2 million, or 62 %, of these trade tax payers had a base tax amount of zero. The total base tax amount was 10.2 billion euros. Among the 3.5 million trade tax payers, 172,826 businesses (4.9 %) comprised several establishments, adding up to a total of 649,777 establishments. Tax groups accounted for 0.3 % of the trade tax payers. In accordance with the rules of the Corporation Tax Act, controlling units and integrated units that have joined together in a tax group are jointly assessed for trade tax.

More : 3.5 million taxpayers in 2012 …

CorporatonTax

Nearly 25 billion Euro of corporation tax assessed in 2010

The corporation tax assessed for taxpayers subject amounted to just under Euro 25 billion in 2010. It was by 21% lower than in 2007. The main reason was the lower tax rate of 15 % since 2008 in comparison to 25 % before. 95 % of all taxpayers subject to unlimited tax liability.

More : Nearly 25 billion Euro of corporation tax assessed in 2010 …

Partnerships

Year-on-year increase in the number of business partnerships and associations continued in 2012

The 2012 assessment procedures statistics provide information on a total of 1,190,160 business partnerships and associations. Compared to 2011 the number of business partnerships and associations rose by about 14,428 or 1.2%. 881,872, or 74%, of these partnerships and associations had positive revenues, that is, they were regarded as profit cases.

More : Year-on-year increase in the number of business partnerships and associations continued in 2012 …

Tables

TradeTax

Tables

Detailed information and tables are offered by our publications (only in German) as free download. You will find data record descriptions for scientific research on the website of the research data centre.

CorporatonTax

Tables

Detailed information and tables are offered for free download from our publications (only in German). For data set descriptions for scientific research please refer to the information of the research data centre.

Partnerships

Tables

Detailed information and tables are offered for free download from our publicationservice (only in German).

Additional Information

Key figures

Public finance in billion Euro
Expenditure20161,326.1
Revenue20161,351.9
Financial balance201625.8
DebtQ II/ 20171,977.8
Tax revenueQ I/ 2017181.5
Joint taxesQ I/ 2017134.5
Federal taxesQ I/ 201723.4
Land and municipal taxesQ I/ 201722.4

© Statistisches Bundesamt (Destatis), 2017

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