tax dumping
:
“The problem begins where the tax authorities are being fooled”
Reading time: 5 mins
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Tax paradise Kemnath: The city in the Upper Palatinate had reduced its trade tax rates significantly to 230 in 2018 – after that the income shot up.
(Photo: Georg Berg/mauritius images)
German tax havens attract thousands of companies. Tax lawyer Henning Tappe explains what politics can do about it – and why the suburbs of big cities are so often tax havens.
Interviewed by
Ramona Dinauer, Annette Kammerer and Klaus Ott
Henning Tappe sits in front of a high shelf filled with thick legal books – he is connected via video from his office at Trier University. Tappe has been teaching public law and German and international tax law there since 2014. He wrote his habilitation thesis on the “justification of tax laws”. In an interview, Tappe explains why international action is being taken more harshly against tax havens than in Germany against trade tax havens.
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