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

Corporations are subject to corporation tax on their taxable income.

Corporation tax is levied on the income of corporations.

In principle, corporation tax is payable at the end of the assessment period. The assessment period is generally the calendar year.

The basis for the determination of corporation tax is usually the corporation tax return.

The corporation tax return and the annual profit determinations must in principle be transmitted electronically to the tax administration.

With the exception of the transmission of the so-called e-balance sheet, the service portal "Mein ELSTER" offered by the tax administration (prior registration required) is available to you free of charge.

Whether you as a managing director or board member of a corporation are obliged to submit a corporation tax return depends on the provisions of the Corporation Tax Act (KStG). In case of doubt, please consult a tax advisor.

  • Corporate tax return (submitted electronically)
    Declarations made on paper shall be treated as not made, 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 tax administration "Mein ELSTER".
  • Profit determination documents (balance sheet, profit and loss account, if necessary attachments for profit determination)

You can also find out which documents are required in detail in the notes in the respective tax return form.

  • Electronic corporate tax return and electronic profit determination


The corporations, associations of persons and 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: joint-stock companies, limited liability companies, entrepreneurial companies),
  • Cooperatives
  • clubs
  • Foundations.

In addition, foreign companies may be subject to corporation tax liability with their domestic income.

If a corporation is subject to corporation tax, a corporation tax return must be submitted. In principle, this must be done electronically.

With the corporation tax return, a profit determination must always be submitted also electronically.

If necessary, further declarations (e.B. turnover or trade tax return) must be submitted. In case of doubt, please consult a tax advisor.


  • In principle, the tax fixed must be paid by bank transfer. Alternatively, participation in the SEPA direct debit scheme is possible.
  • An appeal against the corporation tax assessment is permissible as an appeal.

§§ 149, 150, 155, 157, 224, 347 Tax Code (AO)

§§ 1, 2, 7, 8, 30, 31 Corporation Tax Act (KStG)

§§ 25, 36 Income Tax Act (EStG)

Related Links

  • §§ 149, 150, 155, 157, 224, 347 Tax Code (AO)
  • §§ 1, 2, 7, 8, 30, 31 Corporation Tax Act (KStG)
  • §§ 25, 36 Income Tax Act (EStG)

After the corporation tax return has been submitted to the responsible tax office, it is checked by the tax office.

After the audit has been carried out, the tax office will issue a corporation tax assessment. This is used to set corporation tax.

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