Home  Journals  Finance and Credit  10(394) - 2010 March

Local Taxes on Property in Germany

Available online: 4 March 2010

Subject Heading: Foreign experience

JEL Classification: 

This article is devoted to the analysis of peculiarities of imposing local taxes on property in Germany. Taxes described in the article are considered based on their element structure. The author reveals in detail economic and legal content of inheritance and gift tax, property tax and real property transfer tax.

Keywords: local taxes, Germany, inheritance and gift tax, progressive tax scale, property tax, municipal factor, real property transfer tax

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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