IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Einfluss der Unternehmensteuerreform 2008 auf die effektive Steuerbelastung

  • Christoph Spengel
  • Christina Elschner
  • Michael Grünewald
  • Timo Reister
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by DIW Berlin, German Institute for Economic Research in its journal Vierteljahrshefte zur Wirtschaftsforschung.

    Volume (Year): 76 (2007)
    Issue (Month): 2 ()
    Pages: 86-97

    in new window

    Handle: RePEc:diw:diwvjh:76-2-7
    Contact details of provider: Postal: Mohrenstraße 58, D-10117 Berlin
    Phone: xx49-30-89789-0
    Fax: xx49-30-89789-200
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:diw:diwvjh:76-2-7. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bibliothek)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.