Appenzell A.Rh.

BAK TAXATION INDEX 2015

 
Appenzell A.Rh. 10.3%  
∅ BAK Taxation Index 27.4%  
       
Appenzell A.Rh. 30.5%  
∅ BAK Taxation Index 42.9%  

Basel-Landschaft

BAK TAXATION INDEX 2015

 
Basel-Landschaft 18.1%  
∅ BAK Taxation Index 27.4%  
       
Basel-Landschaft 36.1%  
∅ BAK Taxation Index 42.9%  

Basel-Stadt

BAK TAXATION INDEX 2015

 
Basel-Stadt 19.6%  
∅ BAK Taxation Index 27.4%  
       
Basel-Stadt 32.6%  
∅ BAK Taxation Index 42.9%  

Bern

BAK TAXATION INDEX 2015

 
Bern 17.2%  
∅ BAK Taxation Index 27.4%  
       
Bern 35.3%  
∅ BAK Taxation Index 42.9%  

Genève

BAK TAXATION INDEX 2015

 
Genève 21.4%  
∅ BAK Taxation Index 27.4%  
       
Genève 37.2%  
∅ BAK Taxation Index 42.9%  

Glarus

BAK TAXATION INDEX 2015

 
Glarus 13.2%  
∅ BAK Taxation Index 27.4%  
       
Glarus 29.0%  
∅ BAK Taxation Index 42.9%  

Graubünden

BAK TAXATION INDEX 2015

 
Graubünden 13.0%  
∅ BAK Taxation Index 27.4%  
       
Graubünden 30.5%  
∅ BAK Taxation Index 42.9%  

Luzern

BAK TAXATION INDEX 2015

 
Luzern 10.3%  
∅ BAK Taxation Index 27.4%  
       
Luzern 27.4%  
∅ BAK Taxation Index 42.9%  

Nidwalden

BAK TAXATION INDEX 2015

 
Nidwalden 10.1%  
∅ BAK Taxation Index 27.4%  
       
Nidwalden 26.4%  
∅ BAK Taxation Index 42.9%  

Obwalden

BAK TAXATION INDEX 2015

 
Obwalden 10.9%  
∅ BAK Taxation Index 27.4%  
       
Obwalden 24.9%  
∅ BAK Taxation Index 42.9%  

Schaffhausen

BAK TAXATION INDEX 2015

 
Schaffhausen 13.6%  
∅ BAK Taxation Index 27.4%  
       
Schaffhausen 31.6%  
∅ BAK Taxation Index 42.9%  

Schwyz

BAK TAXATION INDEX 2015

 
Schwyz 11.7%  
∅ BAK Taxation Index 27.4%  
       
Schwyz 25.9%  
∅ BAK Taxation Index 42.9%  

St. Gallen

BAK TAXATION INDEX 2015

 
St. Gallen 14.4%  
∅ BAK Taxation Index 27.4%  
       
St. Gallen 33.4%  
∅ BAK Taxation Index 42.9%  

Thurgau

BAK TAXATION INDEX 2015

 
Thurgau 13.0%  
∅ BAK Taxation Index 27.4%  
       
Thurgau 30.0%  
∅ BAK Taxation Index 42.9%  

Ticino

BAK TAXATION INDEX 2015

 
Ticino 16.7%  
∅ BAK Taxation Index 27.4%  
       
Ticino 34.2%  
∅ BAK Taxation Index 42.9%  

Uri

BAK TAXATION INDEX 2015

 
Uri 11.9%  
∅ BAK Taxation Index 27.4%  
       
Uri 26.0%  
∅ BAK Taxation Index 42.9%  

Valais

BAK TAXATION INDEX 2015

 
Valais 18.6%  
∅ BAK Taxation Index 27.4%  
       
Valais 33.5%  
∅ BAK Taxation Index 42.9%  

Vaud

BAK TAXATION INDEX 2015

 
Vaud 18.3%  
∅ BAK Taxation Index 27.4%  
       
Vaud 37.5%  
∅ BAK Taxation Index 42.9%  

Zug

BAK TAXATION INDEX 2015

 
Zug 12.0%  
∅ BAK Taxation Index 27.4%  
       
Zug 23.6%  
∅ BAK Taxation Index 42.9%  

Zürich

BAK TAXATION INDEX 2015

 
Zürich 17.5%  
∅ BAK Taxation Index 27.4%  
       
Zürich 29.8%  
∅ BAK Taxation Index 42.9%  

Burgenland

BAK TAXATION INDEX 2015

 
Burgenland 22.4%  
∅ BAK Taxation Index 27.4%  
       
Burgenland 41.0%  
∅ BAK Taxation Index 42.9%  

Wien

BAK TAXATION INDEX 2015

 
Wien 22.4%  
∅ BAK Taxation Index 27.4%  
       
Wien 41.0%  
∅ BAK Taxation Index 42.9%  

Kärntern

BAK TAXATION INDEX 2015

 
Kärntern 22.4%  
∅ BAK Taxation Index 27.4%  
       
Kärntern 41.0%  
∅ BAK Taxation Index 42.9%  

Salzburg

BAK TAXATION INDEX 2015

 
Salzburg 22.4%  
∅ BAK Taxation Index 27.4%  
       
Salzburg 41.0%  
∅ BAK Taxation Index 42.9%  

Niederösterreich

BAK TAXATION INDEX 2015

 
Niederösterreich 22.4%  
∅ BAK Taxation Index 27.4%  
       
Niederösterreich 41.0%  
∅ BAK Taxation Index 42.9%  

Oberösterreich

BAK TAXATION INDEX 2015

 
Oberösterreich 22.4%  
∅ BAK Taxation Index 27.4%  
       
Oberösterreich 41.0%  
∅ BAK Taxation Index 42.9%  

Steiermark

BAK TAXATION INDEX 2015

 
Steiermark 22.4%  
∅ BAK Taxation Index 27.4%  
       
Steiermark 41.0%  
∅ BAK Taxation Index 42.9%  

Tirol

BAK TAXATION INDEX 2015

 
Tirol 22.4%  
∅ BAK Taxation Index 27.4%  
       
Tirol 41.0%  
∅ BAK Taxation Index 42.9%  

Vorarlberg

BAK TAXATION INDEX 2015

 
Vorarlberg 22.4%  
∅ BAK Taxation Index 27.4%  
       
Vorarlberg 41.0%  
∅ BAK Taxation Index 42.9%  

Österreich (Wien)

BAK TAXATION INDEX 2015

 
Österreich 22.4%  
∅ BAK Taxation Index 27.4%  
       
Österreich 41.0%  
∅ BAK Taxation Index 42.9%  

Belgique / België (Bruxelles / Brussel)

BAK TAXATION INDEX 2015

 
Belgique / België 27.0%  
∅ BAK Taxation Index 27.4%  
       
Belgique / België 57.7%  
∅ BAK Taxation Index 42.9%  

Hong Kong

BAK TAXATION INDEX 2015

 
Hong Kong 9.9%  
∅ BAK Taxation Index 27.4%  
       
Hong Kong 16.8%  
∅ BAK Taxation Index 42.9%  

Beijing

BAK TAXATION INDEX 2015

 
Beijing 23.3%  
∅ BAK Taxation Index 27.4%  
       
Beijing 42.2%  
∅ BAK Taxation Index 42.9%  

Shanghai

BAK TAXATION INDEX 2015

 
Shanghai 23.3%  
∅ BAK Taxation Index 27.4%  
       
Shanghai 41.6%  
∅ BAK Taxation Index 42.9%  

China (Beijing)

BAK TAXATION INDEX 2015

 
China 23.3%  
∅ BAK Taxation Index 27.4%  
       
China 42.2%  
∅ BAK Taxation Index 42.9%  

Česká Republika (Praha)

BAK TAXATION INDEX 2015

 
Česká Republika 16.2%  
∅ BAK Taxation Index 27.4%  
       
Česká Republika 26.0%  
∅ BAK Taxation Index 42.9%  

Baden-Württemberg

BAK TAXATION INDEX 2015

 
Baden-Württemberg 27.1%  
∅ BAK Taxation Index 27.4%  
       
Baden-Württemberg 41.0%  
∅ BAK Taxation Index 42.9%  

Bayern

BAK TAXATION INDEX 2015

 
Bayern 29.3%  
∅ BAK Taxation Index 27.4%  
       
Bayern 41.0%  
∅ BAK Taxation Index 42.9%  

Berlin

BAK TAXATION INDEX 2015

 
Berlin 27.0%  
∅ BAK Taxation Index 27.4%  
       
Berlin 41.0%  
∅ BAK Taxation Index 42.9%  

Hamburg

BAK TAXATION INDEX 2015

 
Hamburg 28.7%  
∅ BAK Taxation Index 27.4%  
       
Hamburg 41.0%  
∅ BAK Taxation Index 42.9%  

Hessen

BAK TAXATION INDEX 2015

 
Hessen 28.4%  
∅ BAK Taxation Index 27.4%  
       
Hessen 41.0%  
∅ BAK Taxation Index 42.9%  

Nordrhein-Westfalen

BAK TAXATION INDEX 2015

 
Nordrhein-Westfalen 28.9%  
∅ BAK Taxation Index 27.4%  
       
Nordrhein-Westfalen 41.0%  
∅ BAK Taxation Index 42.9%  

Rheinland-Pfalz

BAK TAXATION INDEX 2015

 
Rheinland-Pfalz 27.7%  
∅ BAK Taxation Index 27.4%  
       
Rheinland-Pfalz 41.0%  
∅ BAK Taxation Index 42.9%  

Thüringen

BAK TAXATION INDEX 2015

 
Thüringen 28.7%  
∅ BAK Taxation Index 27.4%  
       
Thüringen 41.0%  
∅ BAK Taxation Index 42.9%  

Mecklenburg-Vorpommern

BAK TAXATION INDEX 2015

 
Mecklenburg-Vorpommern 28.5%  
∅ BAK Taxation Index 27.4%  
       
Mecklenburg-Vorpommern 41.0%  
∅ BAK Taxation Index 42.9%  

Saarland

BAK TAXATION INDEX 2015

 
Saarland 28.0%  
∅ BAK Taxation Index 27.4%  
       
Saarland 41.0%  
∅ BAK Taxation Index 42.9%  

Schleswig-Holstein

BAK TAXATION INDEX 2015

 
Schleswig-Holstein 28.1%  
∅ BAK Taxation Index 27.4%  
       
Schleswig-Holstein 41.0%  
∅ BAK Taxation Index 42.9%  

Bremen

BAK TAXATION INDEX 2015

 
Bremen 28.4%  
∅ BAK Taxation Index 27.4%  
       
Bremen 41.0%  
∅ BAK Taxation Index 42.9%  

Sachsen-Anhalt

BAK TAXATION INDEX 2015

 
Sachsen-Anhalt 28.1%  
∅ BAK Taxation Index 27.4%  
       
Sachsen-Anhalt 41.0%  
∅ BAK Taxation Index 42.9%  

Brandenburg

BAK TAXATION INDEX 2015

 
Brandenburg 28.1%  
∅ BAK Taxation Index 27.4%  
       
Brandenburg 41.0%  
∅ BAK Taxation Index 42.9%  

Sachsen

BAK TAXATION INDEX 2015

 
Sachsen 28.1%  
∅ BAK Taxation Index 27.4%  
       
Sachsen 41.0%  
∅ BAK Taxation Index 42.9%  

Niedersachsen

BAK TAXATION INDEX 2015

 
Niedersachsen 28.4%  
∅ BAK Taxation Index 27.4%  
       
Niedersachsen 41.0%  
∅ BAK Taxation Index 42.9%  

Deutschland (München)

BAK TAXATION INDEX 2015

 
Deutschland 29.3%  
∅ BAK Taxation Index 27.4%  
       
Deutschland 41.0%  
∅ BAK Taxation Index 42.9%  

Danmark (København)

BAK TAXATION INDEX 2015

 
Danmark 20.8%  
∅ BAK Taxation Index 27.4%  
       
Danmark 48.0%  
∅ BAK Taxation Index 42.9%  

España (Madrid)

BAK TAXATION INDEX 2015

 
España 30.0%  
∅ BAK Taxation Index 27.4%  
       
España 44.4%  
∅ BAK Taxation Index 42.9%  

Suomi (Helsinki)

BAK TAXATION INDEX 2015

 
Suomi 17.9%  
∅ BAK Taxation Index 27.4%  
       
Suomi 53.3%  
∅ BAK Taxation Index 42.9%  

Bas-Rhin

BAK TAXATION INDEX 2015

 
Bas-Rhin 35.8%  
∅ BAK Taxation Index 27.4%  
       
Bas-Rhin 47.4%  
∅ BAK Taxation Index 42.9%  

Doubs

BAK TAXATION INDEX 2015

 
Doubs 36.1%  
∅ BAK Taxation Index 27.4%  
       
Doubs 47.4%  
∅ BAK Taxation Index 42.9%  

Moselle

BAK TAXATION INDEX 2015

 
Moselle 35.7%  
∅ BAK Taxation Index 27.4%  
       
Moselle 47.4%  
∅ BAK Taxation Index 42.9%  

Rhône

BAK TAXATION INDEX 2015

 
Rhône 35.8%  
∅ BAK Taxation Index 27.4%  
       
Rhône 47.4%  
∅ BAK Taxation Index 42.9%  

Paris

BAK TAXATION INDEX 2015

 
Paris 34.9%  
∅ BAK Taxation Index 27.4%  
       
Paris 47.4%  
∅ BAK Taxation Index 42.9%  

France (Paris)

BAK TAXATION INDEX 2015

 
France 34.9%  
∅ BAK Taxation Index 27.4%  
       
France 47.4%  
∅ BAK Taxation Index 42.9%  

Magyarország (Budapest)

BAK TAXATION INDEX 2015

 
Magyarország 18.9%  
∅ BAK Taxation Index 27.4%  
       
Magyarország 38.3%  
∅ BAK Taxation Index 42.9%  

Ireland (Dublin)

BAK TAXATION INDEX 2015

 
Ireland 13.8%  
∅ BAK Taxation Index 27.4%  
       
Ireland 49.2%  
∅ BAK Taxation Index 42.9%  

Friuli-Venezia Giulia

BAK TAXATION INDEX 2015

 
Friuli-Venezia Giulia 23.3%  
∅ BAK Taxation Index 27.4%  
       
Friuli-Venezia Giulia 52.9%  
∅ BAK Taxation Index 42.9%  

Trentino-Alto Adige

BAK TAXATION INDEX 2015

 
Trentino-Alto Adige 22.3%  
∅ BAK Taxation Index 27.4%  
       
Trentino-Alto Adige 52.9%  
∅ BAK Taxation Index 42.9%  

Veneto

BAK TAXATION INDEX 2015

 
Veneto 23.3%  
∅ BAK Taxation Index 27.4%  
       
Veneto 52.9%  
∅ BAK Taxation Index 42.9%  

Piemonte

BAK TAXATION INDEX 2015

 
Piemonte 23.3%  
∅ BAK Taxation Index 27.4%  
       
Piemonte 52.9%  
∅ BAK Taxation Index 42.9%  

Valle dAosta

BAK TAXATION INDEX 2015

 
Valle dAosta 23.1%  
∅ BAK Taxation Index 27.4%  
       
Valle dAosta 52.9%  
∅ BAK Taxation Index 42.9%  

Lombardia

BAK TAXATION INDEX 2015

 
Lombardia 23.1%  
∅ BAK Taxation Index 27.4%  
       
Lombardia 52.9%  
∅ BAK Taxation Index 42.9%  

Italia (Milano)

BAK TAXATION INDEX 2015

 
Italia 23.1%  
∅ BAK Taxation Index 27.4%  
       
Italia 52.9%  
∅ BAK Taxation Index 42.9%  

Luxembourg (Luxembourg)

BAK TAXATION INDEX 2015

 
Luxembourg 24.8%  
∅ BAK Taxation Index 27.4%  
       
Luxembourg 40.2%  
∅ BAK Taxation Index 42.9%  

Amsterdam

BAK TAXATION INDEX 2015

 
Amsterdam 21.9%  
∅ BAK Taxation Index 27.4%  
       
Amsterdam 46.8%  
∅ BAK Taxation Index 42.9%  

Den Haag

BAK TAXATION INDEX 2015

 
Den Haag 22.0%  
∅ BAK Taxation Index 27.4%  
       
Den Haag 46.8%  
∅ BAK Taxation Index 42.9%  

Utrecht

BAK TAXATION INDEX 2015

 
Utrecht 22.1%  
∅ BAK Taxation Index 27.4%  
       
Utrecht 46.8%  
∅ BAK Taxation Index 42.9%  

Rotterdam

BAK TAXATION INDEX 2015

 
Rotterdam 22.2%  
∅ BAK Taxation Index 27.4%  
       
Rotterdam 46.8%  
∅ BAK Taxation Index 42.9%  

Nederland (Amsterdam)

BAK TAXATION INDEX 2015

 
Nederland 21.9%  
∅ BAK Taxation Index 27.4%  
       
Nederland 46.8%  
∅ BAK Taxation Index 42.9%  

Norge (Oslo)

BAK TAXATION INDEX 2015

 
Norge 24.8%  
∅ BAK Taxation Index 27.4%  
       
Norge 41.1%  
∅ BAK Taxation Index 42.9%  

Polska (Warszawa)

BAK TAXATION INDEX 2015

 
Polska 17.0%  
∅ BAK Taxation Index 27.4%  
       
Polska 32.0%  
∅ BAK Taxation Index 42.9%  

Sverige (Stockholm)

BAK TAXATION INDEX 2015

 
Sverige 18.9%  
∅ BAK Taxation Index 27.4%  
       
Sverige 56.0%  
∅ BAK Taxation Index 42.9%  

Singapore

BAK TAXATION INDEX 2015

 
Singapore 15.6%  
∅ BAK Taxation Index 27.4%  
       
Singapore 10.9%  
∅ BAK Taxation Index 42.9%  

Slovenská Republika (Bratislava)

BAK TAXATION INDEX 2015

 
Slovenská Republika 18.8%  
∅ BAK Taxation Index 27.4%  
       
Slovenská Republika 32.4%  
∅ BAK Taxation Index 42.9%  

Slovenija (Ljubljana)

BAK TAXATION INDEX 2015

 
Slovenija 15.1%  
∅ BAK Taxation Index 27.4%  
       
Slovenija 47.9%  
∅ BAK Taxation Index 42.9%  

United Kingdom (London)

BAK TAXATION INDEX 2015

 
United Kingdom 21.1%  
∅ BAK Taxation Index 27.4%  
       
United Kingdom 48.6%  
∅ BAK Taxation Index 42.9%  

California

BAK TAXATION INDEX 2015

 
California 35.7%  
∅ BAK Taxation Index 27.4%  
       
California 41.5%  
∅ BAK Taxation Index 42.9%  

Delaware

BAK TAXATION INDEX 2015

 
Delaware 35.0%  
∅ BAK Taxation Index 27.4%  
       
Delaware 39.4%  
∅ BAK Taxation Index 42.9%  

Florida

BAK TAXATION INDEX 2015

 
Florida 34.7%  
∅ BAK Taxation Index 27.4%  
       
Florida 32.8%  
∅ BAK Taxation Index 42.9%  

Massachusetts

BAK TAXATION INDEX 2015

 
Massachusetts 34.4%  
∅ BAK Taxation Index 27.4%  
       
Massachusetts 38.0%  
∅ BAK Taxation Index 42.9%  

New York

BAK TAXATION INDEX 2015

 
New York 41.2%  
∅ BAK Taxation Index 27.4%  
       
New York 39.3%  
∅ BAK Taxation Index 42.9%  

Texas

BAK TAXATION INDEX 2015

 
Texas 34.5%  
∅ BAK Taxation Index 27.4%  
       
Texas 32.8%  
∅ BAK Taxation Index 42.9%  

Washington

BAK TAXATION INDEX 2015

 
Washington 30.3%  
∅ BAK Taxation Index 27.4%  
       
Washington 32.8%  
∅ BAK Taxation Index 42.9%  

USA (New York)

BAK TAXATION INDEX 2015

 
USA 41.2%  
∅ BAK Taxation Index 27.4%  
       
USA 39.3%  
∅ BAK Taxation Index 42.9%  

Osaka SEZ

BAK TAXATION INDEX 2015

 
Osaka SEZ 24.2%  
∅ BAK Taxation Index 27.4%  
       
Osaka SEZ 26.2%  
∅ BAK Taxation Index 42.9%  

Osaka

BAK TAXATION INDEX 2015

 
Osaka 35.1%  
∅ BAK Taxation Index 27.4%  
       
Osaka 26.2%  
∅ BAK Taxation Index 42.9%  

Japan (Tokyo)

BAK TAXATION INDEX 2015

 
Tokyo 35.2%  
∅ BAK Taxation Index 27.4%  
       
Tokyo 26.2%  
∅ BAK Taxation Index 42.9%  

India (Mumbai)

BAK TAXATION INDEX 2015

 
Mumbai 39.7%  
∅ BAK Taxation Index 27.4%  
       
Mumbai 38.9%  
∅ BAK Taxation Index 42.9%  

Russia (Moscow)

BAK TAXATION INDEX 2015

 
Moscow 18.6%  
∅ BAK Taxation Index 27.4%  
       
Moscow 15.0%  
∅ BAK Taxation Index 42.9%  

Brazil (Sao Paolo)

BAK TAXATION INDEX 2015

 
Sao Paolo 26.6%  
∅ BAK Taxation Index 27.4%  
       
Sao Paolo 40.0%  
∅ BAK Taxation Index 42.9%  

 

Saarland                    

 

Saarland in Zahlen, 2013

Bevölkerung

1'003'000

Wirtschaftskraft*

34.7Mrd. €

Fläche

2'569 km2

Wohlstandsniveau**

99%

BAK Taxation Index 2015 Hochqualifizierte

41.0% (Deutschland)
(ø alle Standorte: 42.9%)

BAK Taxation Index 2015
Unternehmen

28.0%
(ø alle Standorte: 27.4%)

*   nominales Bruttoinlandprodukt (BIP)
** Kaufkraftbereinigtes BIP pro Kopf in € in Relation zum Durchschnittswert aller Standorte des BAK Taxation Index
Quelle: BAKBASEL / ZEW 

 

Steuerliche Attraktivität für Unternehmen
Der BAK Taxation Index für Unternehmen erfasst als Hauptindikator die durchschnittliche Steuerbelastung (effective average tax rate, EATR) einer erfolgreichen Investition. Dabei werden alle am entsprechenden Standort relevanten Steuerarten und -bestimmungen berücksichtigt.


Anmerkungen: Durchschnittssteuerbelastung Unternehmen (EATR), effektiver Steuersatz in % am Hauptort; Bildung des Durchschnittswerts des BAK Taxation Index mittels nominalen BIP-Gewichten der letzten 4 Jahre. 
Quelle: ZEW / BAKBASEL

 

Steuerliche Attraktivität für Hochqualifizierte
Der BAK Taxation Index weist die effektiven Steuersätze für Hochqualifizierte aus. Die Steuersätze zeigen wie viele Prozente des Bruttolohns an den Staat zu entrichten sind. Dabei werden alle am entsprechenden Standort relevanten Steuerarten und -bestimmungen und die Lohnnebenkosten mit Steuercharakter sowohl auf der Arbeitgeber- wie auch auf der Arbeitnehmerseite berücksichtigt. Als Standardfall des BAK Taxation Index werden die Berechnungen für ein Nettoeinkommen (Einkommen nach Steuern) von 100'000 Euro durchgeführt.


Anmerkungen: Durchschnittssteuerbelastung Unternehmen (EATR), effektiver Steuersatz in % am Hauptort; Bildung des Durchschnittswerts des BAK Taxation Index mittels nominalen BIP-Gewichten der letzten 4 Jahre. 
Quelle: ZEW / BAKBASEL