Taxpayer

A taxpayer is the natural or legal person who has to pay the tax to the tax authorities after the relevant Tax Act ( payment process ). Deviations between the taxpayer and the taxpayer arise if the taxpayer's tax only on behalf of another - the tax debtor - retains and dissipates.

Example

The payroll tax has to withhold as a taxpayer for the account of the employee in Germany, the employer and paid to the tax office.

Other examples are the capital gains tax or withholding, the supervisory board tax and insurance tax.

Organizations taxpayers

• Taxpayers