Abgaben

Abgaben is a German term for compulsory payments to public authorities. They are mandated by law and are not voluntary. The concept covers a range of charges that fund public services, infrastructure, and government administration, and can apply to individuals, companies, and other entities.

Traditionally, Abgaben include taxes (Steuern), service-related charges (Gebühren), and contributions (Beiträge) to specific funds such as social security or municipal programs. Taxes are revenue for general public budgets; Gebühren are fees for particular public services (for example, registry office services); Beiträge are payments tied to particular benefits or obligations, such as social security contributions or local levies.

In Germany and many other German-speaking countries, Abgaben are defined and administered under public-law rules. In Germany, the Abgabenordnung (AO) governs general aspects of assessment, levying, and collection, while individual taxes and fees are regulated by separate statutes. Public authorities such as Finanzämter or municipal administrations collect Abgaben, issue assessment notices, and enforce payment; nonpayment can lead to penalties or enforcement actions.

Obligations may be adjusted by exemptions, reductions, or special regimes (for example income-related allowances or charitable status). The precise scope and calculation methods differ by jurisdiction and type of Abgabe. The unified term helps distinguish obligatory public payments from private fees or voluntary contributions.

See also Abgabenordnung, Steuern, Gebühren, Beiträge, Steuerrecht.