The tax laws are based on German law (e.g. valuation law; tax code), French and Dutch law (registry taxes, inheritance taxes). The state is responsible for the legislative competence and the 4 earnings competence of the most important types of tax.
The municipalities receive allocations from the revenue of some types of tax (income tax, sales tax) and have the revenue competence for property tax, trade tax and other local taxes. Natural persons are covered by income tax. the Determination of profits basically takes place through a comparison of business assets. Companies that do not have to keep books use an income-expenditure calculation to determine their profit.
Traders are subject to trade tax. the Inheritance tax (droit de succession et de mutation par décès) depends on the testator's place of residence. A special gift tax is not levied. Property owners are subject to> property tax. There are tax agreements with a basic orientation towards the OECD-MA.
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