In Germany, tax expenditures totalling over 77 billion euros are being granted this year. How much more is anyone's guess. In the first-ever Tax Expenditure Country Report on Germany, Christian von Haldenwang (IDOS, Bonn) and Michael Thöne (FiFo, Cologne) analyse the merits and shortcomings of the German system of tax expenditures. Compared to international best practices, the overly narrow definitions and resulting transparency gaps, the incomplete quantification and erratic evaluation culture are particularly problematic. The report is presented publicly in Berlin on 8 October 2026, with the support of CEP Zurich, and is published simultaneously in English and German. The press release dated 12 October 2026 summarises the key points from the event.
