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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:

Robert E. Tromp
KPMG Frankfurt, Germany
Telephone: +49-69-9587-2268
Telefax: +49-69-9587-2429

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 You may also send an e-mail to KPMG Germany by clicking the Contract Contributor button on this screen.

Disclaimer and Copyright

This article treats the subjects covered in condensed form. It is intended to provide a general guide to the subject matter and should not be relied on as a basis for business decisions. Specialist advice must be sought with respect to your individual circumstances. We in particular insist that the tax law and other sources on which the article is based be consulted in the original, whether or not such sources are named in the article. Please note as well that later versions of this article or other articles on related topics may have since appeared on this database or elsewhere and should also be searched for and consulted. While our articles are carefully reviewed, we can accept no responsibility in the event of any inaccuracy or omission. Please note the date of each article and that subsequent related developments are not necessarily reported on in later articles. Any claims nevertheless raised on the basis of this article are subject to German substantive law and, to the extent permissible thereunder, to the exclusive jurisdiction of the courts in Frankfurt am Main, Germany. This article is the intellectual property of KPMG Deutsche Treuhand-Gesellschaft AG. Distribution to third persons is prohibited without our express written consent in advance.