21.11.2006 EUROsociAL – Workshop Brasilia 1 Division of German Tax Revenues And The Financial Equalization Scheme Between The Federal Government And The Länder Andrea Gebauer German Federal Ministry of Finance
Transcript
Slide 1
21.11.2006EUROsociAL Workshop Brasilia 1 Division of German Tax
Revenues And The Financial Equalization Scheme Between The Federal
Government And The Lnder Andrea Gebauer German Federal Ministry of
Finance
Slide 2
21.11.2006EUROsociAL Workshop Brasilia 2
Slide 3
21.11.2006EUROsociAL Workshop Brasilia 3 Municipalities Joint
taxes Corporate Income Tax (Bund 50 %, Lnder 50 %, Gemeinden - %)
Income Tax ( Bund 42,5 %, Lnder 42,5 %, Gemeinden 15 % ) VAT (Bund
52,01 %, Lnder 45,91 %, Gemeinden 2,08 %) Taxes accruing to the
Lnder Inheritance and gift tax Real property transfer tax Motor
vehicle tax Tax on betting and lotteries Fire protection tax Local
Taxes Trade Tax Real property tax Dog Tax Secondary home tax Taxes
accruing to the Federation Mineral oil duty Insurance tax Tobacco
duty Coffee duty Electricity duty Solidarity surcharge Lnder
Federation Overview Taxes Total 308 bn Total 83.5 bn Total 37 bn
Total 20.5 bn Total German Tax Revenue 449 bn
Slide 4
21.11.2006EUROsociAL Workshop Brasilia 4 Division of
Corporation Tax Revenue (2005) 8.2 bn Taxable companies 282,000
Total Revenue 16.4 bn
Slide 5
21.11.2006EUROsociAL Workshop Brasilia 5 Municipalities Joint
taxes Corporate Income Tax (Bund 50 %, Lnder 50 %, Gemeinden - %)
Income Tax ( Bund 42,5 %, Lnder 42,5 %, Gemeinden 15 % ) VAT (Bund
52,01 %, Lnder 45,91 %, Gemeinden 2,08 %) Taxes accruing to the
Lnder Inheritance and gift tax Real property transfer tax Motor
vehicle tax Tax on betting and lotteries Fire protection tax Local
Taxes Trade Tax Real property tax Dog Tax Secondary home tax Taxes
accruing to the Federation Mineral oil duty Insurance tax Tobacco
duty Coffee duty Electricity duty Solidarity surcharge Lnder
Federation Total 308 bn Total 83.5 bn Total 37 bn Total 20.5 bn
Overview Taxes
Slide 6
21.11.2006EUROsociAL Workshop Brasilia 6 Division of Income Tax
Revenue (2005) 77.4 bn 27.6 bn Total Revenue 182.4 bn Number of
taxpayers 24.3 m
Slide 7
21.11.2006EUROsociAL Workshop Brasilia 7 Municipalities Joint
taxes Corporate Income Tax (Bund 50 %, Lnder 50 %, Gemeinden - %)
Income Tax ( Bund 42,5 %, Lnder 42,5 %, Gemeinden 15 % ) VAT (Bund
52,01 %, Lnder 45,91 %, Gemeinden 2,08 %) Taxes accruing to the
Lnder Inheritance and gift tax Real property transfer tax Motor
vehicle tax Tax on betting and lotteries Fire protection tax Local
Taxes Trade Tax Real property tax Dog Tax Secondary home tax Taxes
accruing to the Federation Mineral oil duty Insurance tax Tobacco
duty Coffee duty Electricity duty Solidarity surcharge Lnder
Federation Total 308 bn Total 83.5 bn Total 37 bn Total 20.5 bn
Overview Taxes
Slide 8
21.11.2006EUROsociAL Workshop Brasilia 8 Distribution of The
VAT Revenue I The German constitution: VAT revenue has to be shared
between the Federation and the Lnder according to the ratio of
inevitable expenditure and current revenues 2006: 5.63 % of total
revenue is assigned to the Federation to finance a subsidy to the
social security pension scheme Then, 2.2 % of the remaining revenue
is transferred to the Municipalities The remaining revenue is
shared by the Federation and Lnder at a ratio of 49.6 % to 50.4 %
(except for some special fixed allowance of about 2.3 billion from
the Lnder to the Federation) The EU share is financed by the
Federation => Result 2006: Federation 39.6% Lnder 44.9%
Municipalities 2.0%
Slide 9
21.11.2006EUROsociAL Workshop Brasilia 9 VAT Shares of
Federation, Lnder, Municipalities and The EU
Slide 10
21.11.2006EUROsociAL Workshop Brasilia 10 Distribution of The
VAT Revenue II In a second step the VAT revenue belonging to the
Lnder as a whole is distributed among the individual Lnder. A part
of the Lnder share of VAT, but not more than 25%, goes as a
supplementary portion to those Lnder whose receipts from the income
tax, the corporation tax and other taxes per capita are lower than
average. 1 The remainder of the Lnder share of VAT, at least 75%,
is distributed according to the number of inhabitants. 1 The exact
amount of the VAT supplementary portions depends on the amount by
which the per capita tax revenue of a Land falls below the average
per capita tax receipts.
21.11.2006EUROsociAL Workshop Brasilia 12 Lnder VAT Revenues
Per Capita 2005 in bn
Slide 13
21.11.2006EUROsociAL Workshop Brasilia 13 Tax Revenue of The
Federation, Lnder and Municipalities as Share in German Tax
Revenue
Slide 14
21.11.2006EUROsociAL Workshop Brasilia 14 Total Tax Revenue of
The Federation, The Lnder And The Municipalities Due to Financial
Equalization Scheme Between The Federal Government and The
Lnder
Slide 15
21.11.2006EUROsociAL Workshop Brasilia 15 Total Tax Revenue of
The Federation (2005) 1 Transfers to Lnder, Municipalities and EU
83.5 bn 146.6 bn Federation Tax Revenue 230.1 bn - 39.9 bn 1 190.2
bn
Slide 16
21.11.2006EUROsociAL Workshop Brasilia 16 Total Tax Revenue of
Municipalities (2005) Total Revenue 59.8 bn 41.9 bn 20.2 bn - 2.3
bn
Slide 17
21.11.2006EUROsociAL Workshop Brasilia 17 Total Tax Revenue of
Lnder (2005) Total Revenue 180.7 bn 20.8 bn 26.2 bn 133.7 bn