195. Tax Reform 2000: Article Overview

Article no. 184 described "Tax Reform 2000," the sweeping income and corporation tax reform proposals which the German government announced in late December 1999 and would like to enact before the year is out. The reform proposals are also referred to as "Tax Reform 2001" (because many important provisions would take effect in 2001) and as the "Tax Reduction Act" (the short form of the legislation's official name).

This article provides an index to a series of articles on what appears to be the most important German tax reform legislation in several decades:

• Legislative Status and Political Outlook (article 196)
• Recapitulation of Key Features (article 197)
• Revenue-Generating Measures (article 198)
• Impact on Corporations (article 199)

Articles 196 - 199 were prepared in early June 2000 prior to action by the Federal Council on the bill passed in mid-May 2000 by the German Parliament.

Questions and comments regarding Tax Reform 2000 and the subjects dealt with in the above articles may be addressed to their author:

For further information, please send a fax or an e-mail stating your inquiry to KPMG Frankfurt, attn. Christian Looks: Fax +49-(0)69-9587-2262, e-mail cLooks@kpmg.com. You may also send an e-mail to KPMG Germany by clicking the Contract Contributor button on this screen.

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