Community tax (Germany)
Community taxes (also community taxes) are taxes the revenue of which, according to Art. 106 Paragraph 3 of the Basic Law , is jointly due to the federal, state and local governments. Community taxes include income tax ( assessed income tax , wage tax and capital gains tax), corporation tax and sales tax.
The federal share of community taxes is the main source of federal funding. The federal, state and local governments are involved to varying degrees:
| Community taxes | Federation | countries | Communities |
| Income tax | 42.5% | 42.5% | 15.0% |
| income tax | 42.5% | 42.5% | 15.0% |
| Corporation tax | 50.0% | 50.0% | - |
| value added tax | 51.5% | 46.3% | 2.2% |
| Capital gains tax | 44.0% | 44.0% | 12.0% |
| or | 50.0% | 50.0% | - |
Sales tax is the variable element of vertical financial equalization . Their distribution cannot be described in a few words. The figures in the table refer to the 2016 accounting year.
In the case of capital gains tax, the municipalities receive a share of 12%, provided that the capital income is interest , capital gains, etc. Ä. acts. In the case of dividends and comparable profit distributions, the municipalities do not receive a share (see Section 1 Municipal Finance Reform Act ).
