Study on the German Taxation of Fiscal Unity

与大多数工业国家一样，德国有一个复杂的税收制度。德国所有的税法都是由联邦议会法预先制定的。德国的这种法律的制度导致了不同税种的发展。德国的公司税是指对一个企业征收的所有税收的总和，在估计或确定该企业所承担的总税收负担时需要考虑，而不是任何单一的税收制度。各种税收可分为三类：所得税、资本税和消费税。因此，德国的税收是按收入、资本和消费征收的。德国税收的发展最近受到欧共体协调的影响。这导致了对国际合并的税收规则的显著放松。德国税制的发展可以说最近进入了一个重新定位的过程。在德国，公司作为一个法律的人，要缴纳公司税。沙雷 关于我们 老年人有义务就他们收到的股息缴纳所得税或公司税。他们的义务独立于公司的义务，尽管这两种税收负担通过信贷机制联系在一起。总部或管理地在德国的公司需要就其全球收入缴纳公司税。应纳税所得额根据所得税法规定的原则确定，并根据公司税法的具体规定进行修改。如果一家公司被整合到另一家企业中，以至于它实际上只代表该企业的一个部门或部门，则两个（或多个）单位共同构成一个Organschaft。主营业务称为母公司，下属公司称为子公司。如果子公司承诺将全部利润转移给母公司（利润转移协议），则该利润在子公司手中不应纳税，而是将与母公司的应纳税结果（利润或亏损）合并。少

In common with most industrial countries, Germany has a complex taxation system. All german tax laws are prechribede by Federal Actsof Paraliament. This german legal system has led to the development of a collection of different taxs. The german corporate taxation refers to the sum of all the taxs levied on a business which need to be taken into account when estimating or establishing th total tax burden to be borne by that business, rather than to anyone single tax system. The various taxs can classified into three groups, taxs on income, taxs on capital, excise taxs. German taxation is therefore levied on income, capital, and on comsumption. The development of the german taxation is recently subject to EC harmonisation. This has led to a signaificante relaxation of the tax rules on international mergers. The development of the german tax system can be said to have recently entered a process of reorientation.A company in Germany is as a legal person, subject to corporation tax. Shareh … More olders are liable to income tax or corporation tax on the dividends they receive. Their obligation is independent of that of the company, although the two tax burdens are linked by the credit mechanism.Companies with a German seat or place of manegement are subject to corporation tax on their worldwide income. Taxable income is determined in accordance with the princiles laid down in the Income Tax Act as modified by specific provisions of the Corporation Tax Act.If a company is integrated into another business to such an extent that it, effectively, merely represents a department or a division of that business, the two (or more) units together constitute an Organschaft. The main business is referred to as the parent and the subordinate company as the subsidiary. If the subsidiary undertakes to transfer is entire profit to the parent (profittransfer agreement), that profit will not be taxable in the hands of the subsidiary, but rather, will be combined with the taxable results (profit or loss) of the parent. Less