Policy Papers

  • 16.07.2010

    Taxation of Individual Entrepreneurs in Germany


    The German tax system provides several simplifications for individual entrepreneurs, that intend to reduce their administrative burden. Those legal provisions proved to be an effective and cost-efficient policy measure for supporting the development of small entrepreneurship in Germany. Therefore, the German government changed the eligibility criteria for the simplifications several times (2003, 2008, July 2009), allowing a growing number of individual entrepreneurs to benefit from those measures.

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