Revenue Statistics Details of Tax Revenue - Germany
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Click to expand Source
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Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Denmark', which will help us answer your enquiry more quickly
Click to expand Data source(s) used
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Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.
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Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Click to expand Date last input received
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The data was last received and processed in June 2017.
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Click to expand Unit of measure used
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Danish Krone
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Millions
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The tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991.

Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report.

Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue).

Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue).

Click to expand Reference period
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Year ending 31st December.
Click to expand Link to Release calendar
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Click to expand Other data characteristics
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From 2002 data are on accrual basis.
Revenue Statistics Details of Tax Revenue - GermanyContact person/organisation
Contact OECD.RevenueStatistics@oecd.org. Including the subject line 'Revenue Statistics Country Table - Denmark', which will help us answer your enquiry more quickly
Data source(s) used
Finanzbericht, Bonn; Tax Statistics. Unpublished estimates by the Ministry of Finance.
Direct source
Country representatives on the OECD Working Party 2: Tax Policy and Tax Statistics of the Committee on Fiscal Affairs.
Date last input received
The data was last received and processed in June 2017.
Unit of measure usedDanish KronePower codeMillionsVariables collected
The tax revenues for Germany refer to the old Länder until 1990 and to all Germany beginning in 1991.

Heading 1000: In the years up to 2000, the revenues shown take into account the whole amount of non-wastable tax credits including that part paid out by the tax authorities which should, under the OECD criteria, be treated as expenditure. From 2001, the data necessary to make the adjustment have become available and the revenue figures comply with the OECD criteria from that year. The impact of this change is shown in Table D in Part I of this Report.

Heading for non-wastable tax credits against 1110 comprise child tax credits (paid out of wage tax revenue), tax credits for owner occupied housing (paid out of assessed income tax revenue) and investment tax credits for unincorporated businesses (for investment in former East Germany; paid out of assessed income tax revenue).

Heading for non-wastable tax credits against 1210 are investment tax credits for incorporated businesses (for investment in former East Germany; paid out of corporate income tax revenue).

Reference period
Year ending 31st December.
Link to Release calendar
This data is released at the same time as the annual OECD Revenue Statistics publication. The latest edition became available in November 2017.
Revenue Statistics|Statistiques des recettes publiqueshttp://dx.doi.org/10.1787/19963726
Other data characteristics
From 2002 data are on accrual basis.