Legal Texts
The Tax Code Commission, with support from the Market Economy Foundation, strives for a competitive, transparent, and just tax system that incentivizes individual responsibility and private initiative, and understands trust and legal clarity to be the foundation for investment and economic activity. To this goal, the commission presents policymakers with completed bills for political discussion.
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 with an outline of the rationale and purpose of the proposal