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Bundesministerium der Finanzen
Berlin
Programme EUROsociAL FiscalitéStratégies fiscales en lien avec la cohésion
sociale
German tax system and socioeconomic aspects of taxation in Germany
Bärbel Schneider
Federal Ministry of Finance - Berlin
Division I A 5
Bundesministerium der Finanzen
Berlin
Part 1
The german tax system
- general overview -
Bundesministerium der Finanzen
Berlin
Classification of taxes and tax revenue (year 2006)
% m. €
1. Taxes on income and property 48,3 224.888
1.1. Taxes on income 38,7 180.293Income tax (including wages tax) 28,7 133.550Capital yields tax and interest income deduction 3,8 17.545Corporation tax 4,0 18.650Solidarity surcharge 2,3 10.548
1.2. Taxes on property 2,2 10.395Real property tax 2,2 10.375
1.3. Taxes on going business enterprises 7,3 34.200Trade tax 7,3 34.200
2. Taxes on transfer of property 2,0 9.3022.1. Inheritance and gift tax 0,9 4.1622.2. Real property transfer tax 1,1 5.140
3. Consumption taxes and excise duties 49,7 231.3093.1. Value-added tax 30,5 142.2003.2. Insurance tax 1,9 8.7503.3. Motor vehicle tax 1,9 9.0003.4. Mineral oil duty 8,4 39.3003.8. Tobacco duty 3,2 14.7003.9. Other duties and taxes on consumption 3,7 17.359
I. Direct taxes (1.+2.1) 49,2 229.050II. Indirect taxes (2.+3. ohne 2.1) 50,8 236.449III. Total tax revenue 100,0 465.499
83%
Bundesministerium der Finanzen
Berlin
Assignment of revenue (1)
Federal taxes•Insurance tax•Solidarity surcharge•Excise and Customs duties
Länder taxes•Inheritance tax•Motor vehicle tax•Real property transfer tax•other taxes and beer duty
Municipal taxes•Real property tax•trade tax•other minor taxes
Joint taxes•Income tax•Corporation tax•VAT•Capital yields tax•Interest income deduction
Bundesministerium der Finanzen
Berlin
Assignment of revenue (2)Joint taxes - ratio of distribution
Type of tax Federation Länder Municipalities
Income tax 42,5 % 42,5 % 15 %
Corporation tax 50,0 % 50,0 5 -
VAT 53,1 % 44,8 % 2,08 %
Capital yields tax 50,0 % 50,0 % -
Interest income deduction
44,0 % 44,0 % 12,0 %
Bundesministerium der Finanzen
Berlin
Assignment of revenue (3)
Level of government Revenue 2006 in m€ Revenue 2006 in %
Federation 194.206 41,72
Länder 185.827 39,92
Municipalities 64.146 13,78
EU 21.320 4,58
Total 465.499 100
Taxation ratio (percentage of nominal GDP): 22,0 %Taxation and social security ratio (% GDP): 39,7 %
Bundesministerium der Finanzen
Berlin
Organisation of the revenue administration
Federal Ministry of Finance Land Minsters (Senators) of Finance
Regional Finance Offices
Federal Customs and Excise Directorate Land Tax Directorate
Customs Offices Tax Offices
Bundesministerium der Finanzen
Berlin
Part 2
Socioeconomic aspects of the german
tax system
Bundesministerium der Finanzen
Berlin
System der sozialen Sicherung in Deutschland
• Finanzierung durch gesetzliche Pflicht-
versicherung: keine Steuerfinanzierung – grundsätzlich hälftige Beträge der
Arbeitnehmer und Arbeitgeber– ergänzend: Bundeszuschüsse
Bundesministerium der Finanzen
Berlin
Sozialversicherung – Kennzahlen (2005)Beitragseinnahmen
-absolut
-in % des Arbeitslohns
Bundeszuschuss Ausgaben
Rentenversicherung 169 Mrd. €
19,5 %
62 Mrd. € 236 Mrd. €
Krankenversicherung 143 Mrd. €
14,3 %
2,5 Mrd. € 144 Mrd. €
Arbeitslosen-
versicherung
50 Mrd. €
6,5 %
4 Mrd. € 54 Mrd. €
Pflegeversicherung 17,5 Mrd. €
1,7 %
- 17,9 Mrd. €
Gesamte
Sozialversicherung
380 Mrd. €
42 %
68,5 Mrd. € 452 Mrd. €
Bundesministerium der Finanzen
Berlin
Marginal and Average tax burden 1999, 2001, 2004 und 2005
0
10
20
30
40
50
60
0 10 20 30 40 50 60Taxable income in 1.000 €
inc
om
e t
ax
bu
rde
n in
%
Grenz 99Durchschn.99Grenz 01Durchschn.01Grenz 04Durchschn.04Grenz 05Durchschn.05
marginal burden
average burden
19,9
42
53
23,9
48,5
1615
45
Developement of income tax rate 1999-2005
Bundesministerium der Finanzen
Berlin
Effect of splitting method 2005 (difference between basic table and splitting table)
0
5
10
15
20
25
30
35
40
0 20 40 60 80 100 120Taxable income in T€
inc
om
e t
ax
bu
rde
n in
T €
Eink.st.(Grundt.)
Eink.st.(Splitt.)
Splittingwirk.
maximum: 7.914 €
Bundesministerium der Finanzen
Berlin
Disposable income of average employees (1)
Gross employee´s taxes and
wage Wages tax Solidarity total social security disposable
Year per year surcharge tax total income
€ € % € % € % € % € % € %
1 2 3 4 5 6 7 8 9 10 11 12 13 14
1960 3.144 322 10,2 0 0,0 322 10,2 383 12,2 705 22,4 2.439 77,61970 7.076 1.059 15,0 0 0,0 1.059 15,0 937 13,2 1.996 28,2 5.080 71,81980 15.180 2.570 16,9 0 0,0 2.570 16,9 2.459 16,2 5.029 33,1 10.151 66,91990 21.479 3.604 16,8 0 0,0 3.604 16,8 3.812 17,7 7.416 34,5 14.063 65,51995 24.031 4.276 17,8 321 1,3 4.597 19,1 4.722 19,6 9.319 38,8 14.712 61,22000 25.479 4.332 17,0 238 0,9 4.570 17,9 5.249 20,6 9.819 38,5 15.660 61,52006 26.536 3.821 14,4 210 0,8 4.031 15,2 5.586 21,1 9.617 36,2 16.919 63,8
unmarried employee, no children, younger than 50 years
contribution to
social security
Bundesministerium der Finanzen
Berlin
Disposable income of average employees (2)
Gross employee´s taxes and
wage Wages tax Solidarity total social security child disposable Year per year surcharge tax total benefit income
€ € % € % € % € % € % € € %1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
1960 3.144 0 0,0 0 0,0 0 0,0 383 12,2 383 12,2 0 2.761 87,81970 7.076 554 7,8 0 0,0 554 7,8 937 13,2 1.491 21,1 51 5.636 79,61980 15.180 1.566 10,3 0 0,0 1.566 10,3 2.459 16,2 4.025 26,5 920 12.075 79,51990 21.479 1.486 6,9 0 0,0 1.486 6,9 3.812 17,7 5.298 24,7 1.012 17.193 80,01995 24.031 1.326 5,5 0 0,0 1.326 5,5 4.722 19,6 6.048 25,2 1.227 19.210 79,92000 25.479 1.382 5,4 0 0,0 1.382 5,4 5.249 20,6 6.631 26,0 3.313 22.161 87,02006 26.536 914 3,4 0 0,0 914 3,4 5.586 21,1 6.500 24,5 3.696 23.732 89,4
married employee, two children and housewife
contribution tosocial security
Bundesministerium der Finanzen
Berlin
Who pays income tax and to what extend
income tax revenue
disposable income
5 89.000 45,7 25,210 67.400 57,2 35,615 57.200 65,0 44,020 50.300 71,2 51,525 45.000 76,3 58,130 40.200 80,6 64,135 36.100 84,4 69,540 32.500 87,9 74,245 29.450 91,0 78,650 26.600 93,7 82,5
income tax revenue
disposable income
20 8.100 - 1,625 11.050 0,1 3,330 14.350 0,4 5,435 17.600 1,1 7,940 20.800 2,3 10,845 23.750 4,0 14,050 26.600 6,3 17,5
cumulative quota in %
cumulative quota in %
upper ... % of taxable persons
taxable income from ... €
lower... % of taxable persons
taxable income up to ... €
Bundesministerium der Finanzen
Berlin
Benefits to families (1)1998 1999 2000 2001 2002 2003 2004 2005 2006
number of children - 1. child 10.656 10.797 10.826 10.961 11.023 11.057 11.108 11.099 11.102 - 2. children 5.505 5.565 5.563 5.607 5.604 5.569 5.569 5.565 5.566 - 3. children 1.460 1.479 1.478 1.486 1.471 1.441 1.428 1.427 1.427 - 4. children and more 491 496 497 499 499 492 488 487 487total numer of children 18.112 18.337 18.364 18.553 18.597 18.559 18.593 18.578 18.582
with child benefit 17.232 17.707 16.864 17.053 16.297 16.159 16.393 16.478 16.482with child allowance 880 630 1.500 1.500 2.300 2.400 2.200 2.100 2.100
1998 1999 2000 2001 2002 2003 2004 2005 2006
25.605 29.501 31.655 32.021 35.950 36.080 36.300 36.200 36.500
child benefit 25.554 29.450 30.939 31.254 34.518 34.444 34.500 34.700 35.000
additional child allowance 51 51 716 767 1.432 1.636 1.800 1.500 1.500
- exemption of subsistence level 14.100 14.500 20.100 19.300 21.900 22.000 21.100 20.500 20.600 - additional subsidy 11.505 15.001 11.555 12.721 14.050 14.080 15.200 15.700 15.900
Million €
Public expenditure of benefits to families
1.000
Bundesministerium der Finanzen
Berlin
Benefits to families (2)
1998 1999 2000 2001 2002 2003 2004 2005 2006
1st child 112 128 138 138 154 154 154 154 154 2nd child 112 128 138 138 154 154 154 154 154 3rd child 153 153 153 153 154 154 154 154 154 4th child 179 179 179 179 179 179 179 179 179
Child allowances - child allowance 3.534 3.534 3.534 3.534 3.648 3.648 3.648 3.648 3.648 - additional allowance - - 1.546 1.546 2.160 2.160 2.160 2.160 2.160 for educational advancement total 3.534 3.534 5.080 5.080 5.808 5.808 5.808 5.808 5.808
in €
Amount of child benifit per child
Bundesministerium der Finanzen
Berlin
Development of income tax rates from 1998 up to 2007
rate '98 rate '99 rate '00 rate '01 rate '02 rate '04 rate '05 rate '07applicable
from... 01.01.98 01.01.99 01.01.00 01.01.01 01.01.02 01.01.04 01.01.05 01.01.07up to ... 31.12.98 31.12.99 31.12.00 31.12.01 31.12.03 31.12.04 31.12.06 31.12.07
Basic personal allowance € 6.322 6.681 6.902 7.206 7.235 7.664 7.664 7.664
basic tax rate % 25,9 23,9 22,9 19,9 19,9 16,0 15,0 15,0
Linear-progressive zone from ... € 6.323 6.682 6.902 7.206 7.236 7.665 7.665 7.665
up to ... € 61.376 61.376 58.643 54.998 55.007 52.151 52.151 52.151
tax rate from ... % 25,9 23,9 22,9 19,9 19,9 16,0 15,0 15,0up t .. . % 53,0 53,0 51,0 48,5 48,5 45,0 42,0 42,0
First upper proportional zone from .....€ 61.377 61.377 58.643 54.999 55.008 52.152 52.152 52.152
tax rate % 53,0 53,0 51,0 48,5 48,5 45,0 42,0 42,0
Second upper proportional zone from … € - - - - - - - 250.001 1)
tax rate % - - - - - - - 45,0
For notice:special higest rate for trade or business
tax rate from ... € 51.271 47.931 43.375 - - - - -
% 47,0 45,0 43,0 - - - - -