Taxes for civilians

This page is a translation of the German original. If anything is unclear, the German text applies.

Taxes and civilian status

In International Humanitarian Law, the clear separation between military and civilian activities is fundamental to the protection of civilians. This question also arises in the area of taxation.

Tax contributions to military spending

A considerable part of tax revenue in many countries flows into armaments and the military. It is argued that the direct financial support of military operations through tax payments raises the question of to what extent the paying citizen can still be regarded as a completely uninvolved civilian within the meaning of International Humanitarian Law.

Anyone who co-finances military combat operations through their tax payments could, under certain interpretations of international law, be classified as an indirect supporter of hostilities — which could affect the protected status of a civilian.

Section 155 AO and the right to object

In German tax law, Section 155 of the Fiscal Code (Abgabenordnung, AO) governs the determination of taxes by notice. On this basis, registered civilians can raise objections to the use of tax funds for military purposes and submit corresponding applications.

This is a legally complex question that should be examined carefully. It is advisable to seek legal advice before taking steps of this kind.

Note

This page does not constitute legal advice. The positions presented are part of an ongoing legal and political debate. For questions about your individual tax situation, please contact a qualified tax adviser or lawyer.