Progressive tax

6-savolga
Germany's fiscal administration is divided into federal tax authorities and state tax authorities. The local tax offices belong to the latter. They administer the "shared taxes" for the federation and the states and process the tax returns. The number of tax offices in Germany totals around 650.
The rate of income tax in Germany ranges from 0% to 45%. The German income tax is a progressive tax, which means that the average tax rate increases monotonically with increasing taxable income.
For the purposes of charging income tax in Germany, earnings are divided into seven different types of income. A distinction is made between:

• 
  Income from agriculture and forestry
  
• 
  Income from business operations
  
• 
  Income from self-employed work
  
• 
  Income from employed work
  
• 
  Income from capital
  
• 
  Income from letting property
  
• 
  Miscellaneous income.
  

If a taxpayer's income does not fall into any of these categories, then it is not subject to income tax. This includes winnings at a lottery, for example.
The obligation to file an income tax return does not apply to everybody. For example, single assessed tax payers who exclusively earn income subject to withholding tax are exempt from this obligation, because their tax debt is deemed to be at least settled by the withholding tax. Nevertheless, any person having full tax liability is allowed to file a tax return, taking into account the tax already withheld at the source and possible deductions. In many cases, this may result in a tax refund.
Individuals who are neither resident of Germany nor have their normal place of abode there are only liable to pay tax in Germany if they earn income there which has a close domestic context. This includes in particular income from real estate in Germany or from a permanent establishment in Germany.

7-savolga javob

Taxation in France is determined by the yearly budget vote by the French Parliament, which determines which kinds of taxes can be levied and which rates can be applied.
Taxes in France are made up of taxes in the narrow meaning of the word, plus social security contributions. Most of the taxes are collected by the government and the local collectivities, while the social deductions are collected by the Social Security.
Taxes in France can be classified according to the institution which collects and benefit from them and to the people who pay them. Taxes are monetary benefits imposed on people according to their capacities and without return of benefit, for the purpose of public expenditure to achieve economic and social goals set by the government.
There are no local taxes on personal income in France. However, there are local taxes on housing for individuals occupying or renting housing in France on 1 January of the tax year. 
Profits or gains derived from trades, professions, or vocations carried out in France are subject to tax regardless of whether the individual is resident of France. If the individual is resident in France, a liability may also arise on profits or gains on activities carried out abroad unless tax treaties provided otherwise.