14 February 2018

Germany's Government-Coalition Agreement includes list of planned tax legislative proposals for 2017-2021

The leadership of both the German Christian Democratic Parties and the Social Democratic Party agreed on February 7, to form a new government, with Ms. Merkel as the Chancellor, for the legislative period 2017-2021. In Germany, the multi-party government is based on a coalition agreement, which is in essence a politically binding work plan for the future government. The 180-page strong document also includes a small summary of planned tax legislation projects. As with most political agreements, the coalition agreement neither provides for technical details, nor for any certainty as to when and how the agreed on objectives will be achieved, and the agreement calls for a mid-term evaluation of the work plan, including the addition of new measures. The Coalition and the Coalition Agreement must still be approved by the members of the Social Democratic Party (voting runs between February 20 and March 2), and a convention of the Christian Democratic Parties scheduled on February 26.

A Global Tax Alert, attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert 2018-0324

Document ID: 2018-0324