There are many tasks in society that cannot be performed by individuals alone. These tasks include the provision of education, public infrastructures, health care, a social safety net and internal and external security. In such areas the state acts on society’s behalf. Its activities are financed from tax receipts and they are the state’s most important source of revenue. Without this resource, the state would not be able to take action in the interests of all citizens.

Comprehensive, updated guide to taxes and taxation in Germany.

This booklet provides:

• Information about who has to pays taxes, what those taxes are for, and how much they are.
• A description of the tasks and structure of the revenue administration.
• A bilingual list of taxes and laws.