Geoscience Reference
In-Depth Information
TABLE 6.1.
The Allocation of Tax Sources by Level of Government
Trennsystem
Verbundsystem
(30% of total fiscal revenues)
(70% of total fiscal revenues)
Bund
Municipalities
Lander
Joint Tax
Bund-share
Land-share
Local-share
Insurance tax
Bills of exchange tax
Domestic tax
Investment tax
Stock exchange tax
Transaction tax
Custom duties
Mineral oil tax
Coffee tax
Tea tax
Sugar tax
Salt tax
Spirits tax
Sparkling wine tax
Light fixture tax
Tobacco tax
Business tax
Real property tax A
Real property tax B
Licensing tax
Entertainment tax
Hunting and fishing tax
Dog tax
Municipal beverage tax
Personal wealth tax
Motor vehicle tax
Beer tax
Real property tax
Property transfer tax
Betting and Lotery tax
Fire protection tax
Personal
Income
Tax
Corporate
Income
Tax
Value
Added
Tax
42.5%
42.5%
15%
50%
50%
0
65%
35%
0
