Imperial Tax (HRR)
In the context of the Holy Roman Empire, the term imperial tax refers to a tax to be paid to the Emperor of the Holy Roman Empire. It can be seen as the predecessor of today's federal tax.
In contrast to the sovereign taxes, which gained in importance in the course of the early modern period , the emperor was only able to enforce a few taxes at the imperial level, as this required the approval of the imperial estates assembled at the court (from 1495 on the Reichstag ) .
The imperial tax register from 1241 provides important information about the organization of royal territory and imperial property in the Hohenstaufen period.
Individual taxes of the empire
The most important imperial taxes were:
- the Hussite pfennig from 1427 to finance the Hussite Wars ,
- the imperial tax for defense against the Turks (War Tax Ordinance of 1471),
- the common penny from 1495 and
- the registration fee of the individual imperial estates
as extraordinary taxes, as well
- the chamber target of 1548 to finance the Reich Chamber Court as the only permanent (ordinary) Reich tax.
literature
- Eberhard Isenmann : Imperial finances and Imperial taxes in the 15th century . Duncker & Humblot, reprint from the Zeitschrift für Historische Forschung , Volume 7, 1980.
- Gerhard Köbler : German legal history - a systematic floor plan . 6th edition, Verlag Vahlen, Munich 2005. ISBN 3-8006-3209-8 .