Jun 29, 2025 · The Top-Up Tax according to the German rules on Pillar Two is levied as an independent tax next to the income or corporate income taxes. The rules also include safe …

Mar 18, 2025 · Taxation of Corporations in Germany Corporations with a registered seat or place of management in Germany are subject to unlimited tax liability in Germany, while non …

The corporate income tax rate is 15% (15.825%, including the solidarity surcharge). The municipal trade tax typically ranges between 14% and 17%, and the minimum rate is 7% (see “Other” …

(1) The corporate income tax rate is 15%, plus a 5.5% solidarity surcharge, which results in a combined rate of 15,825%. (2) Municipal trade tax is levied by the local authority on business …

Corporate income tax (Körperschaftsteuer) This is the main tax levied on the profits of companies such as GmbH (limited liability companies), UG (entrepreneurial companies) and AG (joint …

4 days ago · As of 2025, Germany’s corporate income tax (Körperschaftsteuer) remains at 15%, consistent with previous years. However, companies must also account for a solidarity …

Corporate income tax Tax rate 15%. A surcharge of 5.5% of the corporation tax to be assessed (solidarity surcharge) is levied on corporation tax. Dividends from other corporations are - in …

Capital gains may be tax-exempt in certain circumstances. Types of business taxes in Germany Corporate profits in Germany are subject to corporation tax at the rate of 15%. The tax amount …

The “partial-income procedure” (taxation of only 60% of proceeds at the progressive tax rate) is applicable if the stake equals or exceeds 1%, resulting in a maximum tax rate of approximately …

Feb 20, 2025 · Statutory tax rates on corporate income in international comparison, 1981-2024 Company level, excluding taxation of distributed profits at the shareholder level including sub …

Jun 29, 2025 · Notes Corporate recipients of dividend and interest income (interest on convertible and profit-sharing bonds) can apply for refund of the tax withheld over the corporation tax rate …

Note that Germany levies trade tax alongside the corporate income tax. The trade tax rate is set at the municipal level and amounts on average to 14%, calculated on the taxable trade income.

Jun 29, 2025 · Taxable period The tax year in Germany is the calendar year. Tax returns Returns are filed for each calendar year and reflect the financial statements for the business year …

Corporate income tax is levied as a flat nationwide tax at a rate of 15 percent of taxable corporate income. Taxable income (i.e. annual business profit) forms the tax base for corporate income tax.

Apr 13, 2025 · Explore Germany's corporate tax rates, including the standard 15% Körperschaftsteuer, solidarity surcharge, trade tax, and key considerations for businesses …

Jun 26, 2024 · A worldwide reform to promote fair taxation and fair competition For years now, the German government has been a leading advocate for international corporate tax reform. Major …

Apr 2, 2025 · Unlike many single-rate systems, Germany’s approach reflects its federalist governance: Corporate Income Tax (Körperschaftsteuer) At the federal level, the cornerstone …

Complete guide to corporate tax in Germany. A tax on the profits of businesses operating in Germany, with additional trade tax levied by municipalities..

Apr 13, 2025 · Germany applies a combined corporate income tax rate of approximately 30%, comprising the corporate income tax (Körperschaftsteuer) at 15%, solidarity surcharge at 5.5% …

Mar 21, 2025 · Overview of Germany’s Corporate Tax Rate The standard corporate tax rate in Germany is 15%. However, this figure is just the tip of the iceberg. When additional municipal …