German tax law is also open-source.

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Same feels as when I worked in corporate accounting.

It's a large document that requires much interpretation and review, edited by captured regulators, that changes constantly and seemingly randomly for obscure reasons, where the simplification of one bit merely leaves room to add complexity elsewhere, and where you need to hire staff to keep up with changes, so that you stay compliant.

So everyone just tries to ignore it and stay out of trouble, and occasionally someone gives up and quits, in frustration.

Where do I open an issue?

Civil court

Or you can go to the Finanzamt and fill out a complaint form.

And I can fork the project to start my own?

Sure. Don't know how many taxes you'd collect, but have fun.

Steuern sind Raub!