Taxes in Germany are levied by the federal government (Bund), the states (Länder) as well as the municipalities (Städte/Gemeinden). Many direct and indirect taxes exist in Germany; income tax and VAT are the most significant. The German word for tax is die Steuer which originates from the Old High German word stiura meaning help. The Financial Secrecy Index ranks Germany as the 8th safest tax haven in the world, ahead of Jersey but behind Lebanon.
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