Introduction to German Tax Law
Heike Jochum, Philipp J. Thiele
2. Edition. Language: Englisch.
The authors have recognized the need to produce an introductory guide to German tax law. This book is written for non-german colleagues from abroad, for German colleagues who strive to improve their English skills while dealing with tax law, and for all students and professionals who have been looking for a lucid path into German tax law.
This book presents straightforward information and vocabulary, along with access to a brief explication of the tax system and its principles. Here the principles of German tax law and the main forms of German taxes can be found. Focus is placed on German personal income tax and corporate income tax. The distinctive German trade tax is also touched on. Further attention is given to anti-avoidance measures, real estate (transfer) tax, value added tax (VAT), inheritance and gift tax and procedural aspects of these. Useful glossaries detail the most important terms.