10/2023 – Corporate Taxation

Germany’s attractiveness as a business location has taken a hit in recent years. According to the Foundation for Family Businesses’ Country Index, Germany currently ranks 18th out of 21, and it is second to last in terms of taxation. Tax conditions play a crucial role in Germany’s long-term prospects, and without measures to bolster its tax allure, a substantial climb in the country index seems improbable.
 
In the October 2023 edition of ZEW Monthly, the spotlight is on “Corporate Taxation”, providing insight into the Mannheim Tax Index and highlighting the challenges Germany faces in the international tax competition. Additionally, ZEW researchers are currently examining the return to a 19 per cent VAT rate in the hospitality sector and changes in women’s savings behaviour due to pension reforms.