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For the loyal people who still peek at this page at one time or the other:

If the Hitchhikers Guide to the Galaxy would have an entry about German tax law, it may read like this:

1) We should remember the following:

There is a theory which states that if ever anybody discovers exactly what the Universe is for and why it is here, it will instantly disappear and be replaced by something even more bizarre and inexplicable. There is another theory which states that this has already happened.

2) Almost everybody will agree at that:

The German tax law is so bizzare and inexplicable that it can't be discovered by anybody in this universe what it is for.

3) This implies that:

The German tax law is not part of our universe.

4) If we look at 1) and 3) we can deduce:

The German tax law must be part of the even more bizarre and inexplicable universe which will replace our universe in the future, and reached us by some bizarre and inexplicable mechanism from that universe.

5) We now have a theory to explain why the German tax law is never successfully reformed:

Agents from that future universe have reached our universe and sabotage any attempt to reform the tax law, since a reform of the tax law would destroy a part of that future universe which then - since it is that bizarre and inexplicable - would cease to exist.

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