division of german tax revenues and the financial ... · 21.11.2006 eurosocial – workshop...
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21.11.2006 EUROsociAL – Workshop Brasilia1
Division of German Tax RevenuesAnd
The Financial EqualizationScheme Between The
Federal Government AndThe Länder
Andrea GebauerGerman Federal Ministry of Finance
21.11.2006 EUROsociAL – Workshop Brasilia2
21.11.2006 EUROsociAL – Workshop Brasilia3
MunicipalitiesMunicipalities
Joint taxesJoint taxesCorporate Income Tax(Bund 50 %, Länder 50 %, Gemeinden - %)
Income Tax(Bund 42,5 %, Länder 42,5 %, Gemeinden 15 %)
VAT(Bund 52,01 %, Länder 45,91 %, Gemeinden 2,08 %)
Taxes accruing to the Taxes accruing to the LänderLänder
Inheritance and gift taxReal property transfer taxMotor vehicle taxTax on betting and lotteriesFire protection tax
Local TaxesLocal TaxesTrade TaxReal property taxDog TaxSecondary home tax
Taxes accruing to Taxes accruing to the Federationthe Federation
Mineral oil dutyInsurance taxTobacco dutyCoffee dutyElectricity dutySolidarity surcharge
LänderLänderFederationFederation
Overview Taxes
Total 308 bn €Total 83.5 bn €
Total 37 bn €
Total 20.5 bn €
Total German Tax Revenue449 bn €
21.11.2006 EUROsociAL – Workshop Brasilia4
Division of Corporation Tax Revenue (2005)
Federation Laender Municipalities
8.2 bn €8.2 bn €
Taxable companies282,000
Total Revenue16.4 bn €
21.11.2006 EUROsociAL – Workshop Brasilia5
MunicipalitiesMunicipalities
Joint taxesJoint taxesCorporate Income Tax(Bund 50 %, Länder 50 %, Gemeinden - %)
Income Tax(Bund 42,5 %, Länder 42,5 %, Gemeinden 15 %)
VAT(Bund 52,01 %, Länder 45,91 %, Gemeinden 2,08 %)
Taxes accruing to the Taxes accruing to the LänderLänder
Inheritance and gift taxReal property transfer taxMotor vehicle taxTax on betting and lotteriesFire protection tax
Local TaxesLocal TaxesTrade TaxReal property taxDog TaxSecondary home tax
Taxes accruing to Taxes accruing to the Federationthe Federation
Mineral oil dutyInsurance taxTobacco dutyCoffee dutyElectricity dutySolidarity surcharge
LänderLänderFederationFederation
Total 308 bn €Total 83.5 bn €
Total 37 bn €
Total 20.5 bn €
Overview Taxes
21.11.2006 EUROsociAL – Workshop Brasilia6
Division of Income Tax Revenue (2005)
Federation Laender Municipalities
77.4 bn €77.4 bn €
27.6 bn €
Total Revenue182.4 bn €
Number of taxpayers24.3 m
21.11.2006 EUROsociAL – Workshop Brasilia7
MunicipalitiesMunicipalities
Joint taxesJoint taxesCorporate Income Tax(Bund 50 %, Länder 50 %, Gemeinden - %)
Income Tax(Bund 42,5 %, Länder 42,5 %, Gemeinden 15 %)
VAT(Bund 52,01 %, Länder 45,91 %, Gemeinden 2,08 %)
Taxes accruing to the Taxes accruing to the LänderLänder
Inheritance and gift taxReal property transfer taxMotor vehicle taxTax on betting and lotteriesFire protection tax
Local TaxesLocal TaxesTrade TaxReal property taxDog TaxSecondary home tax
Taxes accruing to Taxes accruing to the Federationthe Federation
Mineral oil dutyInsurance taxTobacco dutyCoffee dutyElectricity dutySolidarity surcharge
LänderLänderFederationFederation
Total 308 bn €Total 83.5 bn €
Total 37 bn €
Total 20.5 bn €
Overview Taxes
21.11.2006 EUROsociAL – Workshop Brasilia8
Distribution of The VAT Revenue I• The German constitution: VAT revenue has to be shared between the
Federation and the Länder according to the ratio of inevitable expenditure and current revenues
• 2006: 5.63 % of total revenue is assigned to the Federation to finance a subsidy to the social security pension scheme
• Then, 2.2 % of the remaining revenue is transferred to the Municipalities • The remaining revenue is shared by the Federation and Länder at a ratio
of 49.6 % to 50.4 % (except for some special fixed allowance of about € 2.3 billion from the Länder to the Federation)
• The EU share is financed by the Federation=> Result 2006:
– Federation 39.6% – Länder 44.9%– Municipalities 2.0%
21.11.2006 EUROsociAL – Workshop Brasilia9
VAT Shares of Federation, Länder, Municipalities and The EU
70,061,7 59,5 55,0 50,9
42,036,6 36,0 36,9 39,7 38,9 40,1 40,1 38,2 37,4 40,0 39,6 42,0 42,4 42,9 41,5
30,0
33,2 34,036,0 39,9
44,049,5 49,5 46,7 45,7 45,9 45,9 46,5 46,5 48,4 44,8 44,9 43,5 43,3 43,3 43,9
5,1 6,5 9,0 9,2 14,0 13,9 14,5 14,3 12,5 13,1 11,9 11,3 13,2 12,1 13,1 13,4 12,5 12,3 11,8 12,6
2,02,02,02,02,12,12,12,12,12,12,12,12,1
0
10
20
30
40
50
60
70
80
90
100
1970
1975
1980
1985
1990
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
*20
07*
2008
*20
09*
2010
*Federation Länder EU Municipalities
21.11.2006 EUROsociAL – Workshop Brasilia10
Distribution of The VAT Revenue II• In a second step the VAT revenue belonging to the Länder as a whole
is distributed among the individual Länder. • A part of the Länder share of VAT, but not more than 25%, goes as a
supplementary portion to those Länder whose receipts from the income tax, the corporation tax and other taxes per capita are lower than average.1
• The remainder of the Länder share of VAT, at least 75%, is distributed according to the number of inhabitants.
1 The exact amount of the VAT supplementary portions depends on the amount by which the per capita tax revenue of a Land falls below the average per capita tax receipts.
21.11.2006 EUROsociAL – Workshop Brasilia11
Länder VAT Revenues 2005
11,25
7,76
6 ,68 6 ,57
5,45
3 ,803 ,33 3 ,11 2 ,97 2 ,64 2 ,59
2 ,21 1,96
1,08 0 ,840 ,41
0
2
4
6
8
10
12
Nordrhe
in-Westf
alen
Bayern
Baden
-Würt
tembe
rg
Niedersa
chse
nSac
hsen
Hesse
n
Sachs
en-A
nhalt
Brande
nburg
Thürin
gen
Rheinl
and-P
falz
Berlin
Meckle
nburg
-Vorp
ommern
Schlesw
ig-Hols
tein
Hambu
rgSaa
rland
Bremen
in b i l l io ns €
21.11.2006 EUROsociAL – Workshop Brasilia12
Länder VAT Revenues Per Capita 2005
1.342 1.290 1.273 1.266 1.213
821 800 763694 651 623 623 623 623 623 623
0200400600800
1.0001.2001.4001.600
Sachs
en-A
nhalt
Meckle
nburg-V
orpommernSac
hsen
Thüring
en
Brande
nburg
Nieders
achse
nSaa
rland
Berlin
Schles
wig-Holst
ein
Rheinl
and-P
falz
Nordrhein
-Wes
tfalen
Bayern
Bremen
Baden
-Württe
mberg
Hesse
nHam
burg
in bn €
21.11.2006 EUROsociAL – Workshop Brasilia13
45,3
30,6
12,9
11,2
53,1
29,8
14,1
3,0
54,2
32,8
12,0
1,0
48,3
34,8
14,1
2,9
47,1
35,3
13,7
3,9
42,5
40,6
12,2
4,7
42,1
39,9
13,2
4,8
41,7
39,9
13,8
4,6
42,7
39,4
13,2
4,7
0
10
20
30
40
50
60
70
80
90
100
1950 1960 1970 1980 1990 2000 2005 2006* 2007*
Federal state Länder Municipalities EU LAF
Tax Revenue of The Federation, Länder and Municipalities as Share in German Tax Revenue
21.11.2006 EUROsociAL – Workshop Brasilia14
Total Tax Revenue of The Federation, The Länder And The Municipalities
Due to Financial Equalization Scheme Between The
Federal Government and The Länder
21.11.2006 EUROsociAL – Workshop Brasilia15
Total Tax Revenue of The Federation (2005)
Bundessteuern Bundesanteile Gemeinschaftssteuern
1 Transfers to Länder, Municipalities and EU
83.5 bn €
146.6 bn €
Federation Tax Revenue 230.1 bn €- 39.9 bn €1
190.2 bn €
21.11.2006 EUROsociAL – Workshop Brasilia16
Total Tax Revenue of Municipalities (2005)
Total Revenue
59.8 bn €
GemeindesteuernGemeindeanteile gemeinschaftliche SteuernUmlagen
41.9 bn €
20.2 bn €
- 2.3 bn €
21.11.2006 EUROsociAL – Workshop Brasilia17
Total Tax Revenue of Länder (2005)
Total Revenue
180.7 bn €
LändersteuernLandesanteil GemeinschaftsteuernBundesergänzungszuweisungen
20.8 bn €26.2 bn €
133.7 bn €
21.11.2006 EUROsociAL – Workshop Brasilia18
-377--Hamburg
-+366+181Bremen
-+2,441+2,810Berlin
-+573+1,953Thüringen
-+145+132Schleswig-Holstein
-+580+2,117Sachsen-Anhalt
-+1,007+3,472Sachsen
-+112+115Saarland
-+292+198Rheinland-Pfalz
-487--Nordrhein-Westfalen
-+359+195Niedersachsen
-+428+1,459Mecklenburg-Vorpommern
-1,593--Hessen
-+581+1,976Brandenburg
-2,219--Bayern
-2,209--Baden-Württemberg
PayersRecipientsFrom the Federation
Transfers
21.11.2006 EUROsociAL – Workshop Brasilia19
Länder Tax Revenue 2005
35,2
24,720,7
15,312,412,011,5
8,1 7,4 7,3 6,8 5,5 5,1 4,52,2 1,8
05
10152025303540
Nordrh
ein-W
estfa
lenBay
ern
Baden
-Wür
ttembe
rg
Nieders
achs
enSac
hsen
Hesse
nBerl
in
Rheinl
and-P
falz
Brande
nburg
Sachs
en-A
nhalt
Thüri
ngen
Schles
wig-Hols
tein
Meckle
nburg
-Vorp
ommern
Hambu
rgSaa
rland
Bremen
in bn €
21.11.2006 EUROsociAL – Workshop Brasilia20
1.9491.9811.9281.914
2.901
1.970
3.387
1.996
2.8922.9552.912
1.941
2.9882.580
2.095
2.715
0500
1000150020002500300035004000
Nordrh
ein-W
estfa
lenBay
ern
Baden
-Wür
ttembe
rg
Nieders
achs
enSac
hsen
Hesse
nBerl
in
Rheinl
and-P
falz
Brande
nburg
Sachs
en-A
nhalt
Thüri
ngen
Schles
wig-Hols
tein
Meckle
nburg
-Vorp
ommern
Hambu
rgSaa
rland
Bremen
Länder Tax Revenue Per Capita 2005
in bn €
21.11.2006 EUROsociAL – Workshop Brasilia21
The End