Corporation tax Unfortunately this specification of service has not yet been completely translated.
Corporation tax is a special type of income tax for legal persons, other associations of persons and assets which have their management or registered office in Germany. Persons liable to corporation tax include, in particular, limited liability companies, public limited companies, foundations and institutions with legal rights, as well as associations with legal and non-legal rights. The taxable amount, as for income tax, is the income received by the corporation within the calendar year. Corporation tax is a community tax, half of which is paid by the federal government and the Länder. Corporate tax returns must in principle be submitted to the competent tax office in electronic form. The tax office fixes corporation tax on the basis of income and communicates it to the corporation concerned. The corporate tax rate is currently 15 per cent. More information on corporation tax can be found below.
In principle, the corporate tax return must be transmitted electronically in an authenticated form. For more information on electronic delivery, see www.elster.de .
Further information on the "corporate tax" can be found on the website of the Federal Ministry of Finance in the brochure "Taxes from A to Z".