assess corporation tax Unfortunately this specification of service has not yet been completely translated.

The taxable income of certain corporations, associations of persons and assets is subject to corporate income tax. These include, among others

  • Corporations
  • Cooperatives
  • mutual insurance companies
  • Associations and foundations with legal capacity
  • Associations and foundations without legal capacity

As a rule, a corporate income tax return must be submitted for these entities subject to corporate income tax. This declaration must be accompanied by a balance sheet and a profit and loss account or a revenue-surplus statement as well as (depending on the taxpayer's legal form) further declarations and documents.

The corporate income tax rate is 15 percent, in addition a solidarity surcharge of 5.5 percent of the corporate income tax is levied.


For the 2016 assessment period, there will be delays in the provision of the electronic corporate income tax return 2016, with the forms expected to be made available on the ElsterOnline portal on 25.7.17. In commercial software products, depending on the provider, electronic filing will be possible from 27.04.17 at the earliest.

  • Körperschaftsteuergesetz
  • Körperschaftsteuer-Durchführungsverordnung

The tax return is at the tax office

be submitted in electronic form by remote data transmission (

Upon request, the tax return can be submitted in paper form by mail or in person to avoid undue hardship.

The tax office carries out the assessment and issues a corporate income tax assessment.

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