{"id":42761,"date":"2026-04-07T08:35:28","date_gmt":"2026-04-07T06:35:28","guid":{"rendered":"https:\/\/stiftung-forum-recht.de\/?p=42761"},"modified":"2026-04-21T15:53:42","modified_gmt":"2026-04-21T13:53:42","slug":"who-pays-who-gets-it-how-our-tax-law-works","status":"publish","type":"post","link":"https:\/\/stiftung-forum-recht.de\/en\/pressemitteilung\/wer-gibt-wer-bekommt-so-funktioniert-unser-steuerrecht\/","title":{"rendered":"Who pays? Who receives? \u2013 How our tax laws work"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"42761\" class=\"elementor elementor-42761\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5f87549 slidercontainer e-flex e-con-boxed e-con e-parent\" data-id=\"5f87549\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;shape_divider_bottom&quot;:&quot;tilt&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1000 100\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a5698fa elementor-widget elementor-widget-template\" 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;tilt&quot;,&quot;_transform_skewX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_widescreen&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewX_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_widescreen&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_laptop&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet_extra&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_tablet&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_skewY_effect_mobile&quot;:{&quot;unit&quot;:&quot;deg&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1000 100\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M0,6V0h1000v100L0,6z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e989b8f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e989b8f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b133490\" data-id=\"b133490\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a3a580 elementor-widget elementor-widget-text-editor\" data-id=\"7a3a580\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>April 7, 2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d88bfa elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4d88bfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1>Who pays? Who receives? \u2013 How our tax laws work<\/h1>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6fb6a53 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6fb6a53\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7acdbb9\" data-id=\"7acdbb9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d86a68 elementor-widget elementor-widget-text-editor\" data-id=\"1d86a68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>\u201eLet\u2019s Talk About Law\u201c\u2014the interactive discussion series kicks off with a new installment at the Forum Recht Foundation\u2019s Leipzig location.<\/strong><\/p><p><strong>Leipzig.<\/strong>\u00a0With a new issue of the <strong>interactive discussion series \u201eLet\u2019s Talk About Law\u201c<\/strong> The program kicks off its new season at the Leipzig location of the Forum Recht Foundation. On <strong>Wednesday, April 15, 2026, at 7:00 p.m.<\/strong>, this time the topic is taxes. Our guests are <strong>Thomas Eigenthaler<\/strong>, Honorary Chairman of the German Tax Workers' Union, and <strong>Dr. Eugen Mehlhaf<\/strong>, Attorney Specializing in Tax Law.<\/p><p>From value-added tax to inheritance tax to tobacco tax\u2014hardly any other topic permeates our daily lives as thoroughly as taxes. They serve to finance the national budget, but are also used specifically to influence behavior. Societally, the primary concern is often that tax dollars are misused or even wasted. The tax system is frequently perceived as opaque and unfair.<\/p><p>In a joint discussion with <strong>Host Susann B\u00f6ttcher<\/strong> (MDR Aktuell) the lawyers <strong>Thomas Eigenthaler<\/strong> and <strong>Dr. Eugen Mehlhaf<\/strong> A closer look at the tax system: What guidelines does the Constitution set for tax law, and what fundamental principles shape it? What does \u201etax justice\u201c mean from a legal perspective? Would a wealth tax be constitutionally permissible or even required, and if so, is there a constitutional upper limit on the tax burden? These and other fascinating questions will be explored in a joint discussion. The audience is cordially invited to join the discussion and contribute their own questions to the conversation.<\/p><p>The Lawyer <strong>Thomas Eigenthaler<\/strong>\u00a0He worked for many years as the head of a tax office in the tax administration and served as an expert advisor to the Bundestag\u2019s Finance Committee on various tax law issues. He also served for many years as the full-time national chairman of the German Tax Union, where he remains honorary chairman to this day. <strong>Dr. Eugen Mehlhaf<\/strong>\u00a0He is a certified tax law attorney, tax consultant, and partner at [firm name]. There, he specializes in advising on international tax law, corporate tax law, and disputes with tax authorities. He is also an adjunct lecturer in tax law at the University of Osnabr\u00fcck.<\/p><p>The conversation will take place at <strong>7:00 p.m.<\/strong> in the <strong>Forum Recht Foundation in Leipzig <\/strong>(Universit\u00e4tsstra\u00dfe 20).<strong> Admission is free. <\/strong>Registration is not required. The foundation cordially invites the audience to join the discussion and contribute their own questions.<\/p><p><strong>Let's Talk About Law<\/strong><\/p><p>Since 2025, the Forum Recht Foundation has been regularly hosting the \u201eLet\u2019s Talk About Recht\u201c discussion series at its venues in Karlsruhe and Leipzig. The guests are prominent figures from various fields of law who discuss their day-to-day work and share their perspectives on current legal topics\u2014ranging from labor law and tenancy law to freedom of speech. The discussions are recorded and subsequently released as a live-on-tape podcast.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5977b27 e-flex e-con-boxed e-con e-parent\" data-id=\"5977b27\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a29a2e9 elementor-widget elementor-widget-heading\" data-id=\"a29a2e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Info at a glance<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da00c0a elementor-widget elementor-widget-text-editor\" data-id=\"da00c0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Let's Talk About Law - the interactive discussion series<\/strong><\/p><p><strong>Date:<\/strong> Wednesday, April 15, 2026, 7:00 p.m. to 9:00 p.m.<\/p><p><strong>Topic: <\/strong>Who pays? Who receives? \u2013 How our tax laws work<\/p><p><strong>Location:<\/strong> Stiftung Forum Recht, Universit\u00e4tsstra\u00dfe 20, 04109 Leipzig<\/p><p><strong>Guests:<\/strong> Thomas Eigenthaler, Honorary Chairman of the German Tax Union, and Dr. Eugen Mehlhaf, attorney specializing in tax law<\/p><p><strong>Moderation:<\/strong> Susann B\u00f6ttcher, MDR Aktuell<\/p><p><strong>Admission:<\/strong> The event is free of charge.<\/p><p><strong>More details:<\/strong> <a href=\"http:\/\/www.stiftung-forum-recht.de\/LetsTalkAboutRecht\/\" target=\"_blank\" rel=\"noopener\">www.stiftung-forum-recht.de\/LetsTalkAboutRecht\/<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-823c46a e-flex e-con-boxed e-con e-parent\" data-id=\"823c46a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-e628752 e-con-full e-flex e-con e-child\" data-id=\"e628752\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a1febca elementor-widget-widescreen__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"a1febca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Press contact<br \/><\/strong><\/p><div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-43f34c5\" data-id=\"43f34c5\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-931e011 elementor-widget elementor-widget-text-editor\" data-id=\"931e011\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p><strong>Stiftung Forum Recht<\/strong><br \/>Silke Jan\u00dfen<br \/>+49 (0) 176 60 46 16 08<br \/>+49 (0) 721 78 80 35 80<br \/>presse@stiftung-forum-recht.de<\/p><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0a5453c e-con-full e-flex e-con e-child\" data-id=\"0a5453c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53e1c1c elementor-widget elementor-widget-button\" data-id=\"53e1c1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/04\/2026_04_07_PM_Lets-Talk-About-Recht_15.-April_Leipzig_Stiftung-Forum-Recht.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download press release as PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-396f98b e-flex e-con-boxed e-con e-parent\" data-id=\"396f98b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2934c4 elementor-widget elementor-widget-heading\" data-id=\"a2934c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Image material<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8590954 elementor-widget elementor-widget-text-editor\" data-id=\"8590954\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The press photos can be downloaded here and used free of charge for editorial purposes in connection with the Stiftung Forum Recht, provided the copyright is stated.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-0de480d e-flex e-con-boxed e-con e-parent\" data-id=\"0de480d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-348ba80 e-con-full e-flex e-con e-child\" data-id=\"348ba80\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-672efa3 elementor-widget elementor-widget-image\" data-id=\"672efa3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/privat-e1775050442794.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"Portrait Thomas Eigenthaler\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NDI0NzQsInVybCI6Imh0dHBzOlwvXC9zdGlmdHVuZy1mb3J1bS1yZWNodC5kZVwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNlwvMDNcL3ByaXZhdC1lMTc3NTA1MDQ0Mjc5NC5qcGcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"766\" height=\"1024\" src=\"https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/privat-e1775050442794-766x1024.jpg\" class=\"attachment-large size-large wp-image-42474\" alt=\"Portrait of Thomas Eigenthaler\" srcset=\"https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/privat-e1775050442794-766x1024.jpg 766w, https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/privat-e1775050442794-224x300.jpg 224w, https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/privat-e1775050442794-768x1027.jpg 768w, https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/privat-e1775050442794-9x12.jpg 9w, https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/privat-e1775050442794.jpg 870w\" sizes=\"(max-width: 766px) 100vw, 766px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">Thomas Eigenthaler, Photo: private collection<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-7cb9361 e-con-full e-flex e-con e-child\" data-id=\"7cb9361\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6adc387 elementor-widget elementor-widget-image\" data-id=\"6adc387\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/Buehne-Susann-Boettcher_Cut-Portraet.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"B\u00fchne Susann B\u00f6ttcher_Cut Portr\u00e4t\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NDI3NzIsInVybCI6Imh0dHBzOlwvXC9zdGlmdHVuZy1mb3J1bS1yZWNodC5kZVwvd3AtY29udGVudFwvdXBsb2Fkc1wvMjAyNlwvMDNcL0J1ZWhuZS1TdXNhbm4tQm9ldHRjaGVyX0N1dC1Qb3J0cmFldC1lMTc3ODE2MDAzMjY5Mi5qcGcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"930\" height=\"1024\" src=\"https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/Buehne-Susann-Boettcher_Cut-Portraet-e1778160032692-930x1024.jpg\" class=\"attachment-large size-large wp-image-42772\" alt=\"Portrait of Susann B\u00f6ttcher\" srcset=\"https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/Buehne-Susann-Boettcher_Cut-Portraet-e1778160032692-930x1024.jpg 930w, https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/Buehne-Susann-Boettcher_Cut-Portraet-e1778160032692-272x300.jpg 272w, https:\/\/stiftung-forum-recht.de\/wp-content\/uploads\/2026\/03\/Buehne-Susann-Boettcher_Cut-Portraet-e1778160032692-768x846.jpg 768w, 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