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of income there. generally, public and private corporations are liable for taxes in germany, with certain exemptions such as charitable foundations and religious institutions . products and services generated in germany are subject to value-added tax (vat) under eu rules , with certain exemptions. other
imposed on a federal level. the income of these taxes is allocated by the federation and the states as following (constitution, art. ): the federation receives exclusively the revenue of: customs taxes on alcopops , cars, distilled beverages, coffee, mineral oil products, sparkling wine, electricity, tobacco...
https://en.wikipedia.org/wiki/Taxation_in_Germany