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。所有德国税法都以联邦议会法案为前提。这种德国法律制度导致了不同税种的发展。德国公司税是指在估计或确定该企业承担的总税负时需要考虑的对该企业征收的所有税款的总和，而不是针对任何单一的税收制度。各种税种可分为三大类：所得税、资本税和消费税。因此，德国的税收是针对收入、资本和消费征收的。德国税收的发展最近受到欧共体协调。这导致了对国际并购的税收规定大幅放宽。德国税收制度的发展可以说最近进入了一个重新定位的过程。公司在德国是作为法人，要缴纳公司税。更多的股东需要为他们获得的股息缴纳所得税或公司税。他们的义务独立于公司，尽管这两种税负通过信用机制联系在一起。在德国设有总部或管理地点的公司，需就其全球收入缴纳公司税。应纳税所得额的确定依据《所得税法》中规定的原则，并经《法人税法》的具体条款修改。如果一个公司被整合到另一个业务中，以至于它实际上仅仅代表该业务的一个部门或分部，那么这两个（或更多）单位共同构成了一个Organschaft。主业称为母公司，下属公司称为子公司。如果子公司承诺将其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