logo

Full list

Latest Updates

Country Profiles

Indicator Profiles

About

English

DE

Germany

Germany currently ranks 23 on the Corporate Tax Haven Index, which ranks the world’s biggest enablers of global corporate tax abuse.

23

rd

Corporate tax haven rankof 70 countries

Factors behind the Ranking

Jurisdictions are ranked by their Corporate Tax Haven Index value.

55

Haven score

0-100

&

chart-1-demo

4.2%

Global scale weight

590

CTHI value

0-3061

contribution to global corporate tax abuse

chart-1-demo

1.4%

Share

How are ranks and values assigned?

Haven score

Wiggle room for corporate tax abuse

‘Haven Score’ indicates how much room for corporate tax abuse a jurisdiction's laws and regulations provide. A high score indicates a lot of room for corporate tax abuse.

55

What’s scored by the haven score

Jurisdiction’s laws and regulations are evaluated against more than 70 questions to arrive at a Haven Score. These questions are organised into 18 indicators, which are grouped into five indicator groups.

35

Lowest available corporate income tax rate

1 indicator

40

Loopholes and exemptions

7 indicators

81

Transparency gaps

4 indicators

73

Anti-abuse gaps

5 indicators

48

Tax treaty aggressiveness

1 indicator

haven score personality

Based on Germany’s performance on each indicator group, see how Germany’s Haven Score personality compares to the global Haven Score personality.

Germany’s recent changes

Change

indicator

Current value

Current value

previous value

previous value

Global scale weight

Global financial activity hosted by the jurisdiction

‘Global Scale Weight’ is measured by looking at how much of all the investments multinational corporations made across borders - aka ‘foreign direct investments’ - entered or exited the jurisdiction.

4.2% of the financial activity conducted by multinational corporations around the world in 2024 entered or exited Germany.

chart-1-demo

4.2

%

Germany’s values (USD)

$1.4T

Inward foreign direct investment

$2.3T

Outward foreign direct investment

$3.7T

Sum of inward and outward foreign direct investment

global values (USD)

$88.5T

Global total of sum of inward and outward foreign direct investment

Phantom investments

Nearly half of foreign direct investments made every year are estimated to be ‘phantom investments’. These are ‘investments’ a multinational corporation makes into a country that do not enter the country’s economy and are purely a tactic to move finances around to underpay tax.

tax justice network logo

ABOUT

The Tax Justice Network believes our tax and financial systems are our most powerful tools for creating a just society that gives equal weight to the needs of everyone. Every day, we inspire and equip people and governments everywhere to reprogramme their tax systems to work for everyone.

Copyright © 2024 · Tax Justice Network

Mailing address

C/O Godfrey Wilson Ltd,
5th Floor Mariner House,
62 Prince Street,
Bristol, England
BS1 4QD

social media

tax justice network facebooktax justice network linkedIntax justice network twittertax justice network youtubetax justice network instagram
datastory logo