Capital tax

Die Gesellschaftsteuer gehört zu den abgeschafften Steuern. Sie war eine Verkehrsteuer (Transport and excise taxes) auf die Übertragung von Gesellschaftsanteilen an Kapitalgesellschaften. Seit 1949 war sie Ländersteuer, ab 1969 war sie Federal tax.

The subject of taxation was, in particular, the acquisition of company shares when the company was founded, in the case of capital increases as well as payments and debt waivers.

The capital tax was abolished on 01/01/1992 with the Financial Market Promotion Act to eliminate competitive disadvantages of German companies in international competition.

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Weitere Erklärungen zu Steuern