Tax law includes all laws fixing and levying of taxes. The actual amount of tax provisions are enshrined in numerous individual laws, and often differ in context/content to the previous years’ laws.
German tax law is complicated and so it is perceived by many asunjust. Numerous exceptions and special rules complicate the law and encourage elaborate schemes/designs. The main tax areasof ongoing discussion and annual further training are income tax law (including payroll taxes), accounting tax, inheritance and gift tax law and tax revenues.