pay corporate tax
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Wenn Sie eine Körperschaft (Kapitalgesellschaft) gegründet haben, ist diese körperschaftsteuerpflichtig. Hierunter fallen zum Beispiel Unternehmergemeinschaften (UG), Gesellschaften mit beschränkter Haftung (GmbH) und Aktiengesellschaften (AG).
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 basically the calendar year.
The corporate income tax return is usually the basis for determining corporate income tax.
The corporation tax return and the annual determination of profits must always be sent electronically to the tax authorities.
You must submit the declaration electronically, for example via
The provisions of the Corporation Tax Act (KStG) determine whether you, as the managing director or member of the board of directors of a corporation, are obliged to submit a corporation tax return. If in doubt, please consult a tax advisor.

• Electronically transmitted corporation tax return (declarations submitted on paper are treated as not submitted, with the exception of special cases of hardship.)
• Profit determination documents (e-balance sheet, profit and loss account, if applicable, annexes for profit determination)
You can also find out which documents are required in detail from the information in the respective tax return form.


The corporations, associations of persons and pools of assets listed in § 1 KStG are subject to unlimited corporation tax if they have their management or their registered office in Germany. These are for example:
• Corporations (including: stock corporations, limited liability companies, entrepreneurial companies)
• Cooperatives
• Societies
• Foundations
In addition, foreign companies may be subject to corporation tax on their domestic income.
If a corporation is subject to corporation tax, a corporation tax return must be submitted. This must always be done electronically.
A profit determination – also electronically – must always be submitted with the corporation tax return.
If necessary, further declarations (e.g. sales tax or trade tax return) must be submitted. If in doubt, please consult a tax advisor.


The corporate tax rate is 15 percent.
§§ 149 , 150, 155, 157, 224, 347 Tax Code (AO)
Sections 1 , 2, 7, 8, 30, 31 of the Corporate Income Tax Act (KStG)
§§ 25 , 36 Income Tax Act (EStG)

Related Links

  • ELSTER home page
After the corporate tax return has been submitted to the responsible tax office, it is checked by the tax office.
After the examination, the tax office will issue a corporate tax assessment. This determines the corporation tax that the corporation has to pay.

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