Other taxes: payment, rates, tax returns

Information about Rights & Duties

Other taxes: payment, rates, tax returns

Corporations which have their registered office or management in Germany are in principle subject to tax on their global income. Corporations are, in particular, limited liability companies, such as a Gesellschaft mit beschränkter Haftung (GmbH).

Corporations that have no registered office or management in Germany may be liable to tax in Germany if they receive domestic income. This concerns, for example, profits from domestic branches and permanent establishments.

All corporate profits, capital gains and capital gains, among other things, are taxable. Capital gains may be exempt from tax under certain circumstances.

Corporate profits in Germany are subject to corporation tax at the rate of 15%. The amount of the tax is also subject to a solidarity surcharge of 5.5%. In addition, a trade tax is levied by the municipalities on corporations that maintain a domestic permanent establishment. Overall, the average corporate tax burden is around 30%.

The corporate and business tax return must be submitted annually, by 31 July of the following year. If the returns are drawn up by a tax adviser, the tax return period will expire only at the end of February of the second following year. The declarations must be submitted digitally to the tax office.

Once determined by the tax office, advance payments of corporation tax may be made on a quarterly basis.

Corporations are, in principle, required to keep accounts. Together with the tax return, an electronic balance sheet (e-balance sheet) must be sent to the tax office.

Further information

ELSTER (Unternehmen)

ELSTER (Formulare- Körperschaftsteuererklärung

ELSTER (Formulare-Gewerbesteuererklärung)

Bundeszentralamt für Steuern (Identifikationsnummer)

Bundeszentralamt für Steuern (Steuerabzugs- und Entlastungsverfahren)

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Federal Ministry of Finance

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