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03

Germany's Tax Structure and System

   
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Title: Germany's Tax Structure and System
 
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Subject: Business
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Date: September 30, 2003
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Length: 12 / 3154
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While an individual return must abide by the calendar year, Germany allows a business to adopt a fiscal year, once they have received permission from the tax authorities (Taxation in Germany, 2000). Filing Status Taxpayers have the option of choosing their filing status...
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They can either file jointly (being able to split the tariff) or file separately (Taxation in Germany, 2000). If the taxpayer chooses to file jointly, both the husband and wife must be residents of Germany to be able to split the tariff (Your Tax in Germany, 2005)...
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