Municipal tax (Germany)
Municipal taxes are taxes whose tax revenue is subject to the tax sovereignty of the municipalities in accordance with Article 106, Paragraph 6 of the Basic Law .
General
The German financial system differentiates between federal taxes , state taxes and local taxes . Each regional authority has its own tax revenue, which is taken into account in the financial equalization.
species
The municipal taxes include the
- Property tax ,
- Business tax and
- local excise duties and expense taxes .
The municipalities may, however, only raise the latter in accordance with Art. 105, Paragraph 2a of the Basic Law if state regulations have been issued for this purpose.
Common local consumption and expense taxes are:
On the other hand, a consumption tax levied in Kassel on disposable packaging was declared unconstitutional because it violated the cooperation principle of the waste law at the time, or the so-called resident tax , which was calculated based on living space and rental value.
history
The municipal taxes were only included in the Basic Law in the course of the 1956 financial reform. The federal government may not in principle withdraw these taxes, but it can restrict the revenue by law. Examples include the Tax Amendment Act 1979, which limited the revenue from trade tax , and the abolition of the trade capital tax or the increase in the trade tax allocation.
Special taxes
In addition, special taxes have been introduced in various cities that only affect certain groups of people doing business.
However, there are limits to the creativity of the communities. For example, the introduction of a solarium and high table tax planned by the city of Essen was prohibited by the Ministry of the Interior.
In the city of Cologne :
- Sex tax (as a sub-category of entertainment tax) of 6 euros per working day (25 working days are estimated per month)
In the city of Dortmund :
See also
Individual evidence
- ^ Second Senate of the Federal Constitutional Court: judgment of May 7, 1998 - 2 BvR 1991/95. May 7, 1998, accessed December 30, 2018 .
- ↑ Wolfgang Kintscher: Land prohibits city of Essen solar service tax . ( derwesten.de [accessed on January 6, 2017]).
