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Archive 2010

  • 16.07.2010

    Taxation of Individual Entrepreneurs in Germany

    (Code:PB_03_2010)

    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.

    Attached file  (324.9 kb)
    Authors:  Êíóò Îëåêñàíäð, Äæó÷÷³ гêàðäî
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