Tax Code Commission (Kommission Steuergesetzbuch)

The Tax Code Commission (Kommission Steuergesetzbuch),under the roof of the Market Economy Foundation, works for a competitive, transparent, and just system of taxation that incentivizes individual responsibility and private initiative, and understands trust and legal clarity to be the foundation for investment and economic activity.

Since July of 2004, over 70 experts from science, law, management, business, and consulting representing every political party seated in the German parliament have collaborated with the commission. These experts have developed a proposal for comprehensive tax reform, with convincing solutions for business taxation, municipal finances, and the income tax. In order to facilitate the practical implementation of these reforms, the commission has provided for a separation of this plan into smaller sections and has endowed the reform with a certain degree of flexibility. As part of this effort to implement change, the commission oriented the discussion about taxation around commitments to “simplification before relief,””structures before rates,” and “evolution before revolution.” The realization of a simple and practical tax system that is based essentially on prevailing principles is attainable.

In 2005, the Tax Code Commission introduced two proposals for public discussion: one in favor of business tax reform and the other supporting a restructuring of municipal finances. In 2006, the commission published the “Tax Policy Platform” (“Steuerpolitische Programm”). After the presentation of a law governing profit determination compatible with international standards in 2007, the commission one year later released a blueprint for a new, comprehensive income tax law and procedural law, which included an outline of the rationale and purpose of the proposal (click here to read the legal texts in German).

For additional questions, please contact infostiftung-marktwirtschaft.de or (030) 206057-0.