10/2023 – Corporate Taxation
ZEW Monthly // 2023
Germany’s attractiveness as a business location has taken a hit in recent years. According to the Foundation for Family Businesses’ Country Index, Germany currently ranks 18th out of 21, and it is second to last in terms of taxation. Tax conditions play a crucial role in Germany’s long-term prospects, and without measures to bolster its tax allure, a substantial climb in the country index seems improbable.