Profit independent taxes - General
Since 1 January 1997 there is no wealth tax (Vermögenssteuer) levied in Germany as a result of a decision by the Federal Constitutional Court.
Private and business assets were subject to tax, in as far as these exceeded certain asset-related and personal tax allowances.
The property and assets continue to be taxed through levying real property tax and inheritance tax/gift tax.
For further information about profit-independent taxes use the left navigation bar.
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