Dit is wellicht een goed startpunt om je erin te verdiepen: https://taxfoundation.org/research/all/ ... ess-index/
Over Duitsland schrijven ze specifiek:
" Some strengths of the German tax system:
- Germany has a broad tax treaty network, with 96 countries.
- Inventory can receive Last-In-First-Out treatment, the most neutral treatment of inventory costs.
- Germany has above-average cost recovery provisions for intangible assets.
Some weaknesses of the German tax system:
- Germany has the sixth highest corporate income tax rate among OECD countries, at 29.9 percent, including a 5.5 percent surtax.
- The tax burden on labor is the second-highest in the OECD, with a total tax wedge of 47.8 percent on the average single worker.
- Companies are limited in the amount of net operating losses they can use to offset income on future or previous tax returns."
Frank