oa Comparative and International Law Journal of Southern Africa - The New German Added Value Tax and its implications on German Foreign Trade



On 1 January 1968, the German Value Added Tax Law of 29 May 1961, came into effect. This law1 provides for a tax of 1 0 per cent ( in some cases 5 percent ) - increased since 1 July 1968, to 11 per cent ( and 5.5 per cent ) respectively - on value added (Mehrwertsteuer) to replace the former cascade-type gross turnover tax (Umsatzsteuer).


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