Germany | Taxes on income, profits and capital gains (current LCU)

Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation. Limitations and exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries. Statistical concept and methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.
Publisher
The World Bank
Origin
Federal Republic of Germany
Records
63
Source
Germany | Taxes on income, profits and capital gains (current LCU)
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972 20978305885.481
1973 25324286875.649
1974 28008569251.929
1975 27067792190.528
1976 30386076499.491
1977 35289365640.163
1978 36680079557.017
1979 38914425077.844
1980 40427849046.185
1981 40438074883.809
1982 41762320856.107
1983 42539484515.525
1984 44574426202.686
1985 49170940214.64
1986 51108736444.374
1987 52499450361.228
1988 54784925070.175
1989 60838620943.538
1990 58415097426.668
1991 75668000000
1992 83040000000
1993 79354000000
1994 80904000000
1995 91810000000
1996 90980000000
1997 91640000000
1998 95560000000
1999 102940000000
2000 109094000000
2001 96940000000
2002 94768000000
2003 95438000000
2004 93025000000
2005 95837000000
2006 106427000000
2007 116330000000
2008 121709000000
2009 109633000000
2010 108354000000
2011 118461000000
2012 127212000000
2013 133138000000
2014 138557000000
2015 145945000000
2016 155930000000
2017 166557000000
2018 176278000000
2019 181913000000
2020 172204000000
2021 186892000000
2022

Germany | Taxes on income, profits and capital gains (current LCU)

Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation. Limitations and exceptions: For most countries central government finance data have been consolidated into one account, but for others only budgetary central government accounts are available. Countries reporting budgetary data are noted in the country metadata. Because budgetary accounts may not include all central government units (such as social security funds), they usually provide an incomplete picture. In federal states the central government accounts provide an incomplete view of total public finance. Data on government revenue and expense are collected by the IMF through questionnaires to member countries and by the Organisation for Economic Co-operation and Development (OECD). Despite IMF efforts to standardize data collection, statistics are often incomplete, untimely, and not comparable across countries. Statistical concept and methodology: The IMF's Government Finance Statistics Manual 2014, harmonized with the 2008 SNA, recommends an accrual accounting method, focusing on all economic events affecting assets, liabilities, revenues, and expenses, not just those represented by cash transactions. It accounts for all changes in stocks, so stock data at the end of an accounting period equal stock data at the beginning of the period plus flows over the period. The 1986 manual considered only debt stocks. Government finance statistics are reported in local currency. Many countries report government finance data by fiscal year; see country metadata for information on fiscal year end by country.
Publisher
The World Bank
Origin
Federal Republic of Germany
Records
63
Source