In Germany, the couple may decide to be taxed jointly or separately. In case of joint taxation, a single return is filed for the entire year, as is the case now in France with the disappearance
multiple statements since 1 January 2011.
However, unlike their French counterparts, partners can make joint statement. Their non-recognition of tax on IR is a topical issue and could be declared unconstitutional
shortly.
The general principle of taxation in Germany
The family quotient system does not exist. Instead, a system of allowances (a basic allowance for each child of 2,184 € in 2010 and special deductions for childcare, for a single parent's child
, etc..) And deductions (tuition, alimony, etc.)..
income is taxed at progressive rates divided into four tranches and those below € 8,004 are not taxed (cons a threshold of € 5,963 in France).
The marginal tax bracket is 45% for incomes over € 250,731, while in France it is lower (41%), but applies when income exceeds € 70,830.
There is a withholding tax on wages paid in Germany (about 1/12th of taxable income predicting), sent directly by the employer to the tax authorities.
tax on capital
There are more German tax on capital since 2007, it having been declared unconstitutional in its fashion statement.
The law establishing the tax has not been repealed but suspended. Other taxes
There is no tax shelter in Germany, but instead a property tax is levied.
The rate of corporation tax is 15%, which is added to the solidarity surcharge and trade tax.
The rate of VAT, almost equivalent to the French rate is 19%
multiple statements since 1 January 2011.
However, unlike their French counterparts, partners can make joint statement. Their non-recognition of tax on IR is a topical issue and could be declared unconstitutional
shortly.
The general principle of taxation in Germany
The family quotient system does not exist. Instead, a system of allowances (a basic allowance for each child of 2,184 € in 2010 and special deductions for childcare, for a single parent's child
, etc..) And deductions (tuition, alimony, etc.)..
income is taxed at progressive rates divided into four tranches and those below € 8,004 are not taxed (cons a threshold of € 5,963 in France).
The marginal tax bracket is 45% for incomes over € 250,731, while in France it is lower (41%), but applies when income exceeds € 70,830.
There is a withholding tax on wages paid in Germany (about 1/12th of taxable income predicting), sent directly by the employer to the tax authorities.
tax on capital
There are more German tax on capital since 2007, it having been declared unconstitutional in its fashion statement.
The law establishing the tax has not been repealed but suspended. Other taxes
There is no tax shelter in Germany, but instead a property tax is levied.
The rate of corporation tax is 15%, which is added to the solidarity surcharge and trade tax.
The rate of VAT, almost equivalent to the French rate is 19%
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