Paying corporation tax
Corporation tax is a special type of income tax for legal persons, other associations of persons and assets which have their management or domicile in Germany. The legal entities subject to corporation tax include, in particular, corporations (e.B. limited liability companies, joint-stock companies), cooperatives, foundations and institutions with legal and non-legal rights, as well as registered and unregistered associations. The taxable amount, as is income tax, is the income received by the corporation within the calendar year. Corporation tax is a community tax, half of which is paid to the federal and state governments. Corporate tax returns must be submitted to the competent tax office. This sets corporation tax on the basis of taxable income. The corporate tax rate is 15 percent from the 2008 assessment period.
The corporate tax return must be submitted electronically. The required control software is available from many commercial providers. The corporate tax return can also be prepared and transmitted free of charge via the online portal of the Tax Administration (ELSTER).
More information on corporation tax can be found here.
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