Steuern#

Taxes, money levied by the federal, provincial and municipal authorities under public law to meet their financial requirements, as distinguished from charges (rates), which are payable in return for specific services rendered by these territorial corporations. In many cases taxation is also used for control purposes (e.g. energy taxes). In terms of the distribution of tax revenue and the tax-raising powers, a distinction is made between federal taxes (which may be levied for exclusive use by the federal authorities or shared with the other territorial entities) and provincial and municipal taxes ( Revenue-Sharing. The provinces have the right to levy their own taxes alongside the federal government as long as the federal authorities do not levy a similar tax. However, tax legislation and its implementation are enjoined to respect constitutional Fundamental Rights, in particular the principle of equality and the guarantee against interference with property rights.

In terms of subject matter, the distinction is between taxes on income Income Tax, Corporate Income Tax), Property Taxes, transaction taxes (esp. turnover tax, property transfer tax, capital transfer tax, estate tax, insurance tax) and consumer taxes (e.g. tobacco, mineral oil, and beer taxes).

Direct taxes are those taxes in respect of which the taxable person and the actual taxpayer are one and the same person (e.g. personal income tax, property tax), while the tax burden of indirect taxes is typically passed on from one taxable person to another (esp. Turnover Tax, consumer tax).

The jurisdiction and procedures for fixing and levying federal taxes are laid down in the Abgabenverwaltungorganisationsgesetz (Tax Administration Organisation Act) and the Bundesabgabenordnung (Federal Tax Regulation). The Ministry of Finance is the supreme administrative authority with 7 Finanzlandesdirektionen (revenue directorates), which supervise the inland revenue offices and customs offices. Regarding princincial levies, the provinces have passed their own tax regulations. With respect to the implementation of the tax law, considerable importance attaches to the decrees passed by the Federal Ministry of Finance and court decisions.

Literature#