Kunstförderung durch das Steuerrecht

The important tax laws in Germany contain numerous regulations and exceptions for artists, cultural institutions and works of art. This work analyses the supportive character of these tax norms, systematises them and facilitates both a theoretical and practical understanding of the matter.

It reveals the constitutional and European conditions for the tax-based promotion of art, defines the different meanings of art in German tax law and shows the complex system of the current tax promotion of art. It includes both references to overarching questions and the current development and risks of a tax state that promotes art. Thus, this study shows a system within the tax-based promotion of art, including the legal protection of cultural property, and provides a comprehensive overview of the connection between art and taxes in Germany.