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

Corporation tax is a special type of income tax.

Corporation tax is a special type of income tax for legal persons, other associations of persons and assets that have their management or registered office in Germany. Persons subject to corporation tax include, in particular, limited liability companies, stock corporations, foundations and institutions with legal capacity as well as associations with legal capacity and non-legal capacity. As for income tax, the basis of assessment is the income received by the corporation within the calendar year.

Corporation tax is a community tax, half of which is payable to the Federation and half by the Länder.

Corporate tax returns must be submitted to the competent tax office. This determines the corporation tax on the basis of income and communicates it to the corporation concerned. The corporate tax rate is currently 15%.

The forms required for the preparation of the corporate tax return can be obtained from all tax offices in Schleswig-Holstein.

Hints

Further information on the subject of taxes can be found on the website of the Federal Ministry of Finance (BMF).

  • BMF - Taxes

Corporate Income Tax Act (KStG).

Related Links

  • KStG

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