15/2745
A modern tax law for Germany - Concept 21 (G-SIG: 15010847)
Introduced
23 March 2004
Last action
—
Status
Abgelehnt
Sponsors
—
Subjects
Discovery layer
Source updated
26 July 2022
Summary
Simplification and more performance-friendly design of tax law, creation of tax fairness, reduction of subsidies and tax breaks when tax rates are reduced, reform of municipal taxes, successor regulation for trade tax, amendment of the Income Tax Act, continued application of spouse splitting, downstream taxation of retirement income, taxation of capital gains, retention of the dualism of progressive income tax and proportional corporate tax in corporate taxation, elimination of the degressive AfA, repeal of the wealth tax law, facilitation of corporate succession in inheritance tax, partial counter-financing of shortfalls in tax revenue by broadening the income tax assessment base
Machine translation from German. The official text remains authoritative.
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Documents
2 official files
15/5176
Drucksache · DE · 22 March 2005
15/2745
Drucksache · DE · 23 March 2004
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Sources
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