Bach, Stefan (contributor); Corneo, Giacomo (contributor); … - 2006
return. Until 2005, Ger-
man tax law has charged life annuity funds only by the interest portion of the annuity payment (“Er … Gross Income
In principle, German tax law employs a comprehensive notion of income which includes all earned
income and …. German tax law was deemed to be quite generous in this field up to the end of the
1990s. A fortiori we cannot quantify the …