The demand for a sensible and understandable taxation is repeatedly raised in Germany. Prof. Dr. Dres. h.c. Paul Kirchhof, former Federal Constitutional Judge and Director of the Institute for Financial and Tax Law at the University of Heidelberg, presented a new tax model in July 2011 to make a quite radical contribution to tax simplification. After all, he wants to reduce the tax law paragraphs from 33,000 to 146, eliminate tax privileges and with the introduction of a uniform tax rate of 25% bring clarity and justice back into the German tax system, so the self-imposed claim.

The demand for a sensible and understandable taxation is repeatedly raised in Germany. Prof. Dr. Dres. h.c. Paul Kirchhof, former Federal Constitutional Judge and Director of the Institute for Financial and Tax Law at the University of Heidelberg, presented a new tax model in July 2011 to make a quite radical contribution to tax simplification. After all, he wants to reduce the tax law paragraphs from 33,000 to 146, eliminate tax privileges and with the introduction of a uniform tax rate of 25% bring clarity and justice back into the German tax system, so the self-imposed claim. Das Kirchhof-Steuermodell
The demand for a sensible and understandable taxation is repeatedly raised in Germany. Prof. Dr. Dres. h.c. Paul Kirchhof, former Federal Constitutional Judge and Director of the Institute for Financial and Tax Law at the University of Heidelberg, presented a new tax model in July 2011 to make a quite radical contribution to tax simplification. After all, he wants to reduce the tax law paragraphs from 33,000 to 146, eliminate tax privileges and with the introduction of a uniform tax rate of 25% bring clarity and justice back into the German tax system, so the self-imposed claim.
The demand for a sensible and understandable taxation is repeatedly raised in Germany. Prof. Dr. Dres. h.c. Paul Kirchhof, former Federal Constitutional Judge and Director of the Institute for Financial and Tax Law at the University of Heidelberg, presented a new tax model in July 2011 to make a quite radical contribution to tax simplification. After all, he wants to reduce the tax law paragraphs from 33,000 to 146, eliminate tax privileges and with the introduction of a uniform tax rate of 25% bring clarity and justice back into the German tax system, so the self-imposed claim.


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Title: The Kirchhof Tax Model – An empirical study on the acceptance and perceived implementation chances of the Kirchhof tax model 2011 from the perspective of students and alumni of PFH Göttingen
Authors: Hans-Christian Riekhof, Frank Albe, Berit Düvell, Ulrike Gauler

The demand for a sensible and understandable taxation is repeatedly raised in Germany. Prof. Dr. Dres. h.c. Paul Kirchhof, former Federal Constitutional Judge and Director of the Institute for Financial and Tax Law at the University of Heidelberg, presented a new tax model in July 2011 to make a quite radical contribution to tax simplification. After all, he wants to reduce the tax law paragraphs from 33,000 to 146, eliminate tax privileges and with the introduction of a uniform tax rate of 25% bring clarity and justice back into the German tax system, so the self-imposed claim.

Paul Kirchhof: “The current tax law is generally perceived as inadequate because it is confusing, hinders and inhibits economic freedom, hardly allows long-term planning due to its constant change, restricts freedom with its control facts and often leads to economic folly.”