IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Inflow

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
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Inception date: 01 Jan 2013 | Removal date: open ended
Still in force

Tax or social insurance relief

 On 5 December 2012, the German government introduced substantial tax reliefs on insurances related to weather conditions in the agricultural sector.
Starting from 2013, farmers will be required to pay a tax of 0.03% instead of the usual 19%. According to the 24th subsidy report by the Finance Ministry, the planned budget for 2013 was 35 million EUR and 40 million EUR for the following year. No endpoint has been set for the tax relief so far.
In the GTA database the determination of whether a policy instrument discriminates against foreign commercial interests turns on whether it creates or alters the relative treatment of domestic firms versus foreign commercial interests. On this metric, the state aid proposed here is discriminatory because the state aid is not available to competing firms outside of the implementing jurisdiction.
 

AFFECTED COUNTRIES

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