Tax law

Rechtsanwaltskanzlei Anwalt Hamburg Berlin Bremen Hannover Lübeck > Tax law

Tax law is part of public law and includes the entirety of all legal norms that deal with the determination and collection of taxes.

The term tax is legally defined in tax law in Section 3 of the Tax Code. In short, taxes are monetary benefits that the state (federal or state) can demand from its citizens, which serve to generally finance the state and community. In contrast to other public levies such as fees or contributions, citizens receive no compensation for taxes.

Das Steuerrecht ist durch folgende Grundsätze geprägt, welche insb. der Steuergerechtigkeit dienen:

Besteuerung nach Leistungsfähigkeit als tragendes Prinzip
Gleichmäßigkeit der Besteuerung, Gleichbehandlungsgrundsatz
Wahrung des Sozialstaatsprinzips im Steuerrecht
Gesetzmäßigkeit der Besteuerung (gesetzliche Regelungen zwingend erforderlich

German tax law is one of the most complicated in the world. Tax law is found in particular in the Tax Code (AO), as well as in numerous different individual laws, which, for example, contain the respective taxable events (e.g. Income Tax Act, Sales Tax Act, etc.). In addition, German tax law is characterized by a large number of tax law jurisprudence. European law (e.g. EU regulations) often also has to be taken into account in tax law. Due to the unmanageable and complex nature of the matter, tax law is difficult for laypeople to understand and an expert such as a tax advisor or lawyer should always be consulted.

Zu den Themen von Auseinandersetzungen im Steuerrecht gehören unter anderem

tax declaration
Tax audit
Tax planning in companies
Objection to the tax assessment
Tax investigation
Self-disclosure

Abschluss

On the following pages we will try to provide you with as much information as possible about tax law

We also recommend the following pages on the subject of tax law: