Tax liability arises in Germany when an offense is realized that is linked to a tax by law , e.g. B .:
- Anyone who earns income is subject to income tax or corporation tax .
- Anyone who carries out sales as an entrepreneur is subject to sales tax .
- Anyone who operates a business is subject to trade tax .
- Anyone who buys or sells a property is subject to real estate transfer tax .
- Anyone who takes on an inheritance is subject to inheritance tax .
The natural person or legal person who has carried out the tax act is liable to tax.
The taxpayer is also ( Section 33 (1 ) AO ),
- who owes a tax ( tax debtor ),
- who is liable for a tax ( liability (tax law) ),
- who has to withhold and pay a tax for the account of a third party z. B. Employer ,
- who has to file a tax return ,
- who has to provide security,
- who has to keep books and records ( accounting obligation ) or
- who has to fulfill other obligations imposed on him by the tax laws .
Depending on the extent of the tax liability, a distinction is made between limited and unlimited tax liability for income tax and corporation tax . Unlimited income tax is z. B. a natural person who has his or her place of residence or habitual abode in Germany . The same natural person is subject to limited income tax if he or she generates income in Germany but is not domiciled.
General tax liability
The general tax liability in most countries goes back to the 19th century (see historical development of the tax ). In contrast, it was introduced relatively early - under Empress Maria Theresa - around 1760 in Austria, Northern Italy, Hungary and Bohemia.
The beginnings of taxation were the agrarian tithe and tariffs (road, bridge tariffs ), later also the tax lease and property taxes . For the latter, special tax registers with previous cadastral surveying were introduced in the 19th century .
In many European countries, the right to vote was linked to sufficient tax liability until around 1900 . Previously, the nobility was mostly tax-free, one of the few exceptions was the aristocratic republic of Venice .