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General Fiscal Code (Abgabenordnung)

The common rules and procedures applying to all taxes in Germany are contained in the general fiscal code (Abgabenordnung). An English version is available here: 

http://www.gesetze-im-internet.de/englisch_ao/


Related publications

  • German Gift Tax
  • German Inheritance Tax
  • U.S.-Trusts in German-American Estate Planning
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Glossary

Please select a letter in the character list and then select the desired expression in the left column.

All0-9ABCDEFGHIJKLMNOPQRSTUVWXYZ
  • General Fiscal Code (Abgabenordnung)
  • General Partnership (Offene Handelsgesellschaft)
  • German Civil Code
  • German tax resident (Inländer)
  • Germany-U.S. Estate and Gift Tax Treaty
  • Germany-U.S. Income Tax Treaty
  • Gift (Schenkung)
  • Gift mortis causa (Schenkung auf den Todesfall)
  • Gift tax (Schenkungsteuer)
  • Grant of Probate
  • Guardian (Vormund)
  • Guardian in absentia (Abwesenheitspfleger)
Selected: G

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News

08/10/2021 Cologne Court of Appeal: Application of English law can violate the German Public Policy

08/03/2021 Decicison of the German Federal Fiscal Court on the Taxation of Distributions from a 401(k) to Beneficiary in Germany

05/12/2021 Germany: Applicable laws as regards to ordering and supervision of a curator of the estate

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© J-H. Frank, Fachanwalt Erbrecht 2022
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