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Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung


  • Christoph Spengel
  • Christina Elschner
  • Michael Grünewald
  • Timo Reister


This paper analyzes the impact of the proposed German company tax reform for the year 2008 on the effective average tax burden of medium-sized companies. The effective average tax burden at the corporate level in Germany is reduced by tax rate cuts concerning the corporate income tax and the trade tax. Thus Germany becomes more attractive for international investors from a tax perspective. At the shareholder level the German tax reform results in a minor reduction of the effective tax burden compared to the corporate level. This is because the reduction of the corporate tax burden is compensated to some extent by the abolition of the half-income system and the introduction of a final withholding tax on capital income including dividends. For unincorporated partnerships the tax reform proposal can lead to higher effective tax burdens although there is an optional reduced rate of income tax for retained earnings. Therefore, the reform is not neutral towards the legal form of a company. In addition to that the reform fails to integrate corporate taxes into personal income tax. Der Beitrag untersucht den Einfluss der Unternehmensteuerreform 2008 in Deutschland auf die effektive Steuerbelastung mittelständischer Unternehmen. Aus der Sicht internationaler Investoren verbessert sich die steuerliche Standortattraktivität Deutschlands gemessen an der effektiven Durchschnittssteuerbelastung auf Kapitalgesellschaftsebene infolge von Tarifsenkungen im Bereich von Gewerbesteuer und Körperschaftsteuer. Unter Einbeziehung der Anteilseigner fällt die Entlastung jedoch geringer aus, wofür hauptsächlich der geplante Ersatz des bisherigen Halbeinkünfteverfahrens durch eine Abgeltungsteuer auf private Kapitalerträge verantwortlich ist. Ein anderes Bild zeichnet sich für ertragsstarke mittelständische deutsche Personengesellschaften ab, für die die Unternehmensteuerreform 2008 trotz der Möglichkeit der Inanspruchnahme einer niedrig besteuerten Thesaurierungsrücklage Mehrbelastungen mit sich bringen kann. Im Hinblick auf die nationale Unternehmensbesteuerung werden die Ziele einer Verbesserung der Rechtsform- und Finanzierungsneutralität der Besteuerung klar verfehlt. Ausschlaggebend ist die mangelnde Abstimmung der Unternehmensbesteuerung mit der vorgesehenen Abgeltungsteuer.

Suggested Citation

  • Christoph Spengel & Christina Elschner & Michael Grünewald & Timo Reister, 2007. "Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 86-97.
  • Handle: RePEc:diw:diwvjh:76-2-7

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    References listed on IDEAS

    1. Michael P. Devereux & Rachel Griffith & Alexander Klemm, 2002. "Corporate income tax reforms and international tax competition," Economic Policy, CEPR;CES;MSH, vol. 17(35), pages 449-495, October.
    2. Kimberly Clausing, 2007. "Corporate tax revenues in OECD countries," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 14(2), pages 115-133, April.
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    More about this item


    Effective Company Tax Burden; International Tax Comparison; Company Tax Reform;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law


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