Details of Tax Revenue - Germany methods, notes and classification

more Explanatory Notes

• • Tax
    • Total tax revenue
      • 00 Total tax revenue
      • 01 Total tax revenue exclusive of taxes collected for the EU
    • 02 1000 Taxes on income, profits and capital gains
    • 03 1100 Of individuals
    • 1110 On income and profits
      • 04 1110 On income and profits
      • 05 Taxes on wages and salaries
      • 06 Assessed income tax
      • 07 Withholding tax on dividends
      • 08 Supplementary tax
      • 09 Enterprise tax
      • 0a Stabilisation tax
      • 0b Withholding tax on interest
    • 0c 1120 On capital gains
    • 0d 1200 Corporate
    • 1210 On profits
      • 0e 1210 On profits
      • 0f Corporation tax
      • 0g Supplementary tax
      • 0h Sacrifice for Berlin
      • 0i Enterprise tax
      • 0j Stabilisation tax
      • 0k Withholding tax on interest
    • 0l 1220 On capital gains
    • 0m 1300 Unallocable between 1100 and 1200
    • 0n 2000 Social security contributions
    • 2100 Employees
      • 0o 2100 Employees
      • 0p Payments by employees total
    • 0q 2110 On a payroll basis
    • 0r 2120 On an income tax basis
    • 2200 Employers
      • 0s 2200 Employers
      • 0t Payments by employers total
    • 0u 2210 On a payroll basis of employers SSC
    • 0v 2220 On an income tax basis of employers SSC
    • 2300 Selfemployed or nonemployed
      • 0w 2300 Selfemployed or nonemployed
      • 0x Payments total
    • 0y 2310 On a payroll basis of self/non-employed SSC
    • 0z 2320 On an income tax basis of self/non-employed SSC
    • 10 2400 Unallocable between 2100, 2200 and 2300
    • 3000 Taxes on payroll and workforce
      • 11 3000 Taxes on payroll and workforce
      • 12 Payroll tax
    • 13 4000 Taxes on property
    • 14 4100 Recurrent taxes on immovable property
    • 15 4110 Households
    • 16 4120 Others
    • 17 4200 Recurrent taxes on net wealth
    • 4210 Individual
      • 18 4210 Individual
      • 19 General wealth tax
      • 1a Equalization of war burden
    • 4220 Corporate
      • 1b 4220 Corporate
      • 1c General wealth tax
      • 1d Equalization of war burden
      • 1e Enterprise tax
      • 1f Bank levy
      • 1g Contribution to Deposit Protection Fund
    • 1h 4300 Estate, inheritance and gift taxes
    • 1i 4310 Estate and inheritance taxes
    • 1j 4320 Gift taxes
    • 4400 Taxes on financial and capital transactions
      • 1k 4400 Taxes on financial and capital transactions
      • 1l Real property transfer tax
      • 1m Additional real property transfer
      • 1n Capital transfer tax
      • 1o Bill of exchange tax
    • 1p 4500 Nonrecurrent taxes
    • 1q 4600 Other recurrent taxes on property
    • 1r 5000 Taxes on goods and services
    • 1s 5100 Taxes on production, sale, transfer, etc
    • 1t 5110 General taxes
    • 1u 5111 Value added taxes
    • 1v 5112 Sales tax
    • 5113 Other
      • 1w 5113 Other
      • 1x Turnover tax old
      • 1y Old turnover tax on import
    • 1z 5120 Taxes on specific goods and services
    • 5121 Excises
      • 20 5121 Excises
      • 21 Duty on mineral oils
      • 22 Duty on power
      • 23 Duty on tobacco
      • 24 Duty on alcohol
      • 25 Duty on beer
      • 26 Duty on coffee
      • 27 Duty on sugar
      • 28 Duty on tea
      • 29 Duty on salt
      • 2a Duty on electric lamps
      • 2b Duty on playing cards
      • 2c Duty on beverages
      • 2d Duty on acetic acid
      • 2e Duty on champagne
      • 2f Duty on matches
      • 2g Duty on ice cream
    • 2h 5122 Profits of fiscal monopolies
    • 5123 Customs and import duties
      • 2i 5123 Customs and import duties
      • 2j Monetary compensation accounts
      • 2k Customs (mainly UE)
      • 2l Agricultural levies UE
    • 2m 5124 Taxes on exports
    • 2n 5125 Taxes on investment goods
    • 5126 Taxes on specific services
      • 2o 5126 Taxes on specific services
      • 2p Duty transport goods on residents
      • 2q Transport tax
      • 2r Insurance tax
      • 2s Fire insurance tax
      • 2t Entertainment tax
      • 2u Taxes on betting and gambling
      • 2v Tax on electricity bills
      • 2w Aviation tax
      • 2x Gaming casinos levy
      • 2y SRF Contributions
    • 2z 5127 Other taxes on internat. trade and transactions
    • 5128 Other taxes
      • 30 5128 Other taxes
      • 31 Levies CECA
      • 32 Cotisation sugar UE
      • 33 Levy on milk
    • 5130 Unallocable between 5110 and 5120
      • 34 5130 Unallocable between 5110 and 5120
      • 35 Contributions to the German National Petroleum Stockpiling Agency
    • 36 5200 Taxes on use of goods and perform activities
    • 37 5210 Recurrent taxes
    • 38 5211 Paid by households: motor vehicles
    • 39 5212 Paid by others: motor vehicles
    • 5213 Paid in respect of other goods
      • 3a 5213 Paid in respect of other goods
      • 3b Dog taxes
      • 3c Hunting and fishing taxes
      • 3d Nuclear fuel tax
      • 3e Licence fee (private households)
      • 3f Licence fee (companies)
    • 5220 Nonrecurrent taxes
      • 3g 5220 Nonrecurrent taxes
      • 3h Non-recurrent taxes
      • 3i CO2 emission certificates
    • 3j 5300 Unallocable between 5100 and 5200
    • 3k 6000 Other taxes
    • 3l 6100 Paid solely by business
    • 3m 6200 Other
    • 3n Total tax revenue on cash basis
    • 3o Total tax revenue on accrual basis
    • Additional taxes included in National Accounts
      • 3p Additional taxes included in National Accounts
      • 3q Several duties, administrative fees and other revenues
    • 3r Taxes excluded from National Accounts
    • 3s Difference in treatment of tax credits
    • 3t Capital transfer for uncollected revenue
    • 3u Voluntary social security contributions
    • 3v Miscellaneous differences
    • 3w National Accounts: Taxes and actual social contributions
    • 3x Imputed social contributions
    • 3y National Accounts: Taxes and all social contributions
    • 3z SRF Contributions collected for the EU
    • 40 Custom duties collected for the EU
    • 41 Non-wastable tax credits against 1110
    • 42 Tax expenditure component
    • 43 Transfer component
    • 44 Non-wastable tax credits against 1210
    • 45 Tax expenditure component
    • 46 Transfer component
    • 47 Total Supranational revenues
  • Government
    • 0 Supranational
    • 1 Federal or Central government
    • 2 State/Regional
    • 3 Local government
    • 4 Social Security Funds
    • 5 Total