With sales tax, certain sales are tax-exempt. They are summarized in an extensive catalog in § 4 UStG. These include in particular sales from international shipping and aviation, rental and leasing of land, sales in the postal service, certain banking services (e.g. brokerage of loans, payment and transfer transactions), social services.
Catalog sales
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Weitere Erklärungen zu Steuern
- Income tax: business expenses, special expenses and extraordinary burdens
- Revenue sovereignty
- Competing Legislation
- Survey procedure
- Place of management in tax law
- Legal sources
- Transparency principle
- Tax entanglement
- Synthetic tax
- Schedule tax
- Import sales tax (acquisition tax)
- Performance principle
- What is tax evasion and black money?
- Income tax assessment
- Expense taxes
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