Introduction to German Tax Law

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This book provides clear information and vocabulary, along with a concise overview of the German tax system and its principles. It covers the fundamentals of German tax law and the primary types of taxes, focusing on personal and corporate income tax, as well as the unique German trade tax. Additional topics include anti-avoidance measures, real estate transfer tax, value-added tax (VAT), inheritance and gift tax, and procedural aspects. Helpful glossaries outline essential terms. Recognizing the need for an introductory guide, the authors target non-German tax professionals from abroad, German colleagues aiming to enhance their English skills in tax law, and students seeking a straightforward entry into German tax law. The book presents information and vocabulary in an accessible manner, offering a brief explanation of the tax system and its foundations, while detailing key German tax types. It emphasizes personal and corporate income tax, touches on the distinctive trade tax, and addresses measures against tax evasion, real estate transfer tax, VAT, inheritance and gift tax, and procedural matters. Useful glossaries present important terms in both English-German and German-English formats. This introduction to German tax law is designed for international tax professionals who do not speak German, as well as domestic experts and students looking to improve their English proficiency in the field.