Country Profile: Germany

Tax to GDP ratio: 38.1%

Aviation: Yes – Tax in place

  • Air transport tax:
    • Domestic flights, EU and EFTA member countries, and other short-haul flights: €15.53 per passenger
    • Medium-haul flights (under 6,000 km): €39.34 per passenger
    • Long-haul flights (over 6,000 km): €70.83 per passenger
  • VAT on domestic aviation: 19%
  • Beneficiary of aviation tax: Revenues accrue to the federabl government. No mention of earmarking of revenues.

Source

Financial Transactions Tax (FTT): No tax in place

In 2019, German Finance Minister Olaf Scholz proposed a financial transactions tax at a rate of 0.2 percent on the transaction value of purchases of shares in domestic companies valued at over €1 billion.

Source

Oil & Gas Revenues:

  • Total government revenue from oil & gas in 2022: $0.8 billion
  • Share of oil & gas activity covered: 62.9%

Source: PBPR

These figures represents an aggregate of fossil fuel revenues collected through various fiscal instruments, including royalties, taxes, and production entitlements.

Carbon Pricing: Yes – Carbon pricing instrument in place

  • Instruments: National ETS, Regional ETS
  • % of emissions covered: 0.39, 0.38
  • Price: €45 (US$48.37), €57.03 (US$61.30)
  • Revenue: €10,740 million (US$11,680 million), €43,558 million (US$47,369 million)
  • Sectors covered: Electricity and heat, Industry, Mining and extractives, Transport, Aviation, Buildings, Agriculture, forestry and fishing fuel use, Waste, Electricity and heat, Industry, Mining and extractives, Aviation
  • Offsetting: Not permitted, Not permitted

Source

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