Other Taxes - Germany

There is a number of other taxes, including VAT (Umsatzsteuer or Mehrwertsteuer), additional sales taxes on certain goods such as alcohol, tobacco, gasoline, etc, other business taxes, church tax, etc. (Church tax of 8% of the income tax is only payable by those officially affiliated with one of the main churches.

VAT is being increased from 16% to 19% (effective 1 January 2007), although a lower rate of VAT applies to certain products, while others (such as medical goods) are exempt.

Sources: PriceWaterhouseCoopers; Stb D. Roth; Bundesfinanzministerium