Revenue from the corporation tax per capita in constant prices, from 1991 all Germany. Revenue 2004 and 2005 according to the official estimate of tax receipts of November 2004. The sharp fall in corporation tax revenue in 2001 is due, firstly, to the fact that company profits declined owing to weak economic activity (also due to the payment for UMTS licenses) and, secondly to the tax reform that allowed firms to realise old corporate tax credits by applying the lower tax rate on distributed profits. Until 2000, there was a split tax rate of 40% on retained earnings and 30% on distributed profits. From 2001, there has been a uniform tax rate of 25%. The graph only shows the tax rate on retained earnings.
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Annette Engellandt
Public Finance
Phone: +49(0)89/9224-1269 Fax: +49(0)89/907795-1269
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