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早在1994年11月,德国就提出了税收改革设想。经过六年的争论和妥协,终于在2000年先由联邦议院、后由联邦参议院讨论通过了税收改革法案。改革将在2001年～2005年分三阶段依次实行。
As early as November 1994, Germany put forward the idea of tax reform. After six years of debate and compromise, the tax reform bill was finally passed by the Bundestag in 2000 and then by the Federal Senate. The reform will be implemented in three phases from 2001 to 2005 in turn.