Country tax
State taxes are taxes whose tax revenue is subject to the tax sovereignty of the states in accordance with Art. 106 Paragraph 2 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 state taxes include the
- Wealth tax (no longer levied since 1997)
- Inheritance tax
- Fire protection tax
- Transfer taxes , unless it is a federal tax or community tax
- Beer tax
- Casino tax
- Real estate transfer tax
- Gift tax .
In the past, this also included the motor vehicle tax, which has been a federal tax since July 2009.
