Determination of corporation tax Unfortunately this specification of service has not yet been completely translated.
Corporation tax is levied on the income of corporations. In principle, corporation tax arises at the end of the assessment period. The assessment period is in principle the calendar year. The basis for setting corporation tax is usually the corporate tax return. In principle, the corporate tax return and the annual profit investigations must be transmitted electronically to the tax authorities. With the exception of the transmission of the so-called e-balance sheet, the service portal "Mein ELSTER" (prior registration necessary) is available free of charge. Whether you, as managing director or board member of a corporation, are obliged to file a corporate tax return is determined by the provisions of the Corporation Tax Act (KStG). In case of doubt, please consult a tax advisor.
Corporate tax return (electronically submitted) Statements made on paper shall be treated as unmade, with the exception of special cases of hardship. If necessary, registration "My ELSTER" Registration is required for the submission of the corporate tax return via the service portal of the financial administration "Mein ELSTER". Profit determination documents (balance sheet, profit and income statement, investments for profit determination if applicable) You can also find out which documents are required in detail in the respective tax return form.
electronic corporate tax return and electronic profit determination
The corporations, associations of persons and assets listed in Section 1 of the KStG are subject to unlimited corporation tax if they have their management or their registered office in Germany. These are, for example: corporations (including: public limited companies, limited liability companies, enterprise companies), Cooperatives clubs Foundations. In addition, foreign companies with their domestic income may be subject to corporation tax liability. If a corporation is subject to corporation tax liability, a corporate tax return must be submitted. In principle, this must be done electronically. With the corporate tax return, a profit calculation must always be submitted, also electronically. If necessary, further declarations (e.B. vat or business tax return) must be submitted. In case of doubt, please consult a tax advisor.
The tax fixed must in principle be paid by bank transfer. Alternatively, participation in the SEPA direct debit procedure is possible. The appeal against the corporate tax notice is a good remedy.
Sections 149, 150, 155, 157, 224, 347 Tax Code (AO) Sections 1, 2, 7, 8, 30, 31 Corporation Tax Act (KStG) Section 25, 36 Income Tax Act (EStG)
After the corporate tax return has been submitted to the competent tax office, it is checked by the tax office. After examination, the tax office will issue a corporate tax notice. This is used to set corporation tax.