2. Germany (39.70%)
As per the policies, Germany does not have the special regime for taxation. Germany imposes a progressive (i.e. tax revenue increases as the individual annual income increases) tax on individuals which accounts to 39.70% (second highest among the European countries). The tax system includes capital gain, employment wages, business ownership and saving/investment including tax from church (8%-9%).
In spite of such heavy taxes number of facilities such as education, health care (certain percentage of their income is deducted that is put towards their health insurance) are almost free.
