Municipal Tax Act
The municipal tax laws (KAG) of the federal states are the most important legal basis for the income of the municipalities and other local authorities ( municipal taxes ) alongside the federal laws ( tax code , trade tax law , property tax law , municipal finance reform law ).
Municipal tax laws primarily regulate the issuance of municipal tax statutes , the right to determine taxation , the collection of administration and user fees and contributions levied by municipalities and counties.
Historically, the Prussian Municipal Tax Act of July 14, 1893 (it came into effect on January 1, 1895), which was part of Miquel's tax reform 1883-95, is particularly important. With this law, the municipal finances were reorganized and the municipalities were assigned trade tax and property tax as the main sources of income. It created the conditions for the establishment of municipal city cleaning services in Germany.
Today's local tax laws
The table shows the respective local tax laws of the German federal states.
| state | law | text |
|---|---|---|
| Baden-Württemberg | Municipal Tax Act of March 17, 2005 (Journal of Laws p. 206), last amendment of December 15, 2015 (Journal of Laws p. 1147, 1153) | KAG BW |
| Bavaria | Municipal Tax Act
in the version of April 4, 1993 (GVBl. p. 264), last change: December 13, 2016 (GVBl. p. 351) |
KAG BAY |
| Berlin | Law on Fees and Contributions (Fees and Contributions Act) of May 22, 1957 (GVBl. 1957, p. 516) | GebBeitrG |
| Brandenburg | Local tax law for the state of Brandenburg of March 31, 2004, last amended on December 5, 2013 | KAG 2013 |
| Bremen | Bremen Tax Act (Brem.GBl. 1962, p. 139) | AbgG |
| Hamburg | Fees Act of March 5, 1986 (HmbGVBl. 1986, p. 37) | GebG |
| Hesse | Law on municipal taxes of March 17, 1970, GVBl. I p. 225,
New version of March 24, 2013 (GVBl. 2013, 134), amended December 20, 2015 (GVBl. P. 618) |
KAG |
| Mecklenburg-Western Pomerania | Local tax law of the state of Mecklenburg-Western Pomerania
in the version of the announcement of April 12, 2005 (GVOBl. MV 2005, p. 146), last amended by Article 2 of the law of July 13, 2011 (GVOBl. MV p. 777, 833) |
KAG MV |
| Lower Saxony | Lower Saxony municipal tax law
in the version of April 20, 2017 (Nds. GVBl. 2017, 121) |
NKAG |
| North Rhine-Westphalia | Local tax law of the state of North Rhine-Westphalia
in the version of April 25, 2005 (GV.NRW. p. 488), last amended by law of December 13, 2011 (GV.NRW. p. 687) |
KAG |
| Rhineland-Palatinate | Municipal Tax Act of June 20, 1995 (GVBl. 1995, p. 175),
last amended by Article 1 of the law of December 22, 2015 (GVBl. p. 472) |
KAG RP |
| Saarland | Municipal Tax Act of April 26, 1978 (Official Journal 1998, p. 691) | KAG |
| Saxony | Saxon Local Taxes Act of 26 August 2004 (SächsGVBl. 2004 [Bl.-Nr. 12], p. 418) | SächsKAG |
| Saxony-Anhalt | Municipal Tax Act of December 13, 1996 (GVBl. LSA 1996, p. 405) | KAG-LSA |
| Schleswig-Holstein | Local tax law of the state of Schleswig-Holstein of January 10, 2005 (GVOBl. 2005, p. 27) | KAG |
| Thuringia | Thuringian Local Taxes Act as published on September 19, 2000 (GVBl. 2000, p. 301), last amended by the law of March 29, 2011 (GVBl. 2011, p. 61) | ThürKAG |
literature
- L. Sonntag: The municipal tax law of July 14, 1893 explains through the implementation instructions, the relevant older legal provisions that have remained in effect and the related case law. Breslau 1895. (online at: dfg-viewer.de )
Individual evidence
- ↑ GS. P. 152.
- ↑ Wolfgang Neugebauer, Otto Büsch (Ed.): Handbook of Prussian History. Volume 3: From the German Empire to the 20th century and major topics in the history of Prussia. 2001, ISBN 3-11-014092-6 , p. 177. (online at: books.google.de )
