DT7902 - Germany, Federal Republic of: Unification

From 3 October 1990 the German Democratic Republic has been unified with the Federal Republic of Germany. The agreement with the Federal Republic referred to at DT7900 is considered to have effect with regard to the Eastern Länder (the territory of the former Democratic Republic) from the date of unification. The complete Federal (West) German tax system came into effect throughout the unified Germany on 1 January 1991.