ARTICLE · 02 JUNE 2000

198. Tax Reform 2000: Revenue-Generating Measures

KPMG Germany

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1. Overview

The following table lists the revenue-generating (counterfinancing) measures contained in the new legislation and indicates the respective projected additional tax revenue based on the government figures released in early February 2000 as revised by the figures appended to the report of the Finance Committee of 16 May 2000. These and all other tax revenue data given in this article refer, unless otherwise stated, to the change in tax owing in the first tax year to which the change is applicable, not to the cash flow effect of the change in a particular period.

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