Corporate tax: limited liability companies, sole proprietorships and liberal professions

Corporate taxes are a key source of revenue for the state to finance public spending. They are levied on company profits and income, whereby the amount can vary depending on the legal form and sector. The tax burden has a significant impact on the financial situation of companies, which is why a thorough examination of tax aspects and possible optimisation strategies is essential.

In Deutschland basiert die Unternehmensbesteuerung auf dem Einkommensteuergesetz (EStG) und dem Körperschaftsteuergesetz (KStG). Kapitalgesellschaften wie GmbHs unterliegen der Corporate income tax, während Personengesellschaften und Einzelunternehmen Einkommensteuer entrichten. Die effektive Steuerlast wird durch mehrere Faktoren beeinflusst, darunter der erwirtschaftete Gewinn, die gewählte Rechtsform und mögliche steuerliche Vergünstigungen.

Zusätzlich zur Körperschaft- oder Einkommensteuer fallen für Unternehmen weitere Steuern an, wie die Trade tax at municipal level and the Value added tax. Die Gesamtsteuerbelastung kann je nach Standort und Geschäftsmodell erheblich variieren. Eine professionelle Steuerplanung ist daher für Unternehmen aller Größenordnungen von großer Bedeutung, um gesetzeskonforme Optimierungsmöglichkeiten zu identifizieren und zu nutzen.

Key Takeaways

• Corporate taxes are an important part of a company's financial planning and can have a significant impact on profits.
• GmbHs are subject to the Corporate income tax and the Trade taxwhich are levied on the company's profit.
• Sole proprietorships are taxed in accordance with the Income Tax Act and are subject to income tax and, where applicable, trade tax.
• Freie Berufe wie Ärzte, Anwälte und Architekten haben spezielle steuerliche Regelungen, die ihre Einkommensteuer und Value added tax concern.
• A comparison of the tax burden shows that limited liability companies, sole proprietorships and liberal professions have different tax burdens. Advantages and disadvantages.
• Tax optimisation for companies is an important process for minimising the tax burden and improving financial performance.
• Current Developments im Bereich der Unternehmenssteuern, wie Gesetzesänderungen und neue steuerliche Regelungen, sollten von Unternehmen stets beachtet werden.

Taxation of limited liability companies

Tax framework conditions

It is subject to corporation tax, which currently amounts to €151,000. In addition, there is a solidarity surcharge of 5.5% on the corporation tax.

Other taxes and duties

In addition, there is also trade tax, the amount of which is determined by the municipality in which the company is based. The total tax burden for a GmbH can therefore vary considerably depending on profit and location.

Tax structuring options

In order to minimise the tax burden, GmbHs can make use of various tax structuring options, such as the formation of reserves or the use of tax benefits. They can also benefit from international tax optimisation measures, such as the establishment of subsidiaries abroad or the use of double taxation agreements.

Tax aspects of sole proprietorships

Sole proprietorships are subject to income tax, which is levied on the company's profits. The amount of tax depends on various factors, such as the entrepreneur's income, operating expenses and the tax benefits that can be claimed. Sole traders also have the option of claiming their business and private expenses for tax purposes, which can help to reduce the tax burden.

Um die Steuerbelastung zu minimieren, können Einzelunternehmer verschiedene steuerliche Gestaltungsmöglichkeiten nutzen, wie zum Beispiel die Wahl der optimalen Gewinnermittlungsart oder die Bildung von Rücklagen. Darüber hinaus können sie auch von steuerlichen Vergünstigungen profitieren, wie zum Beispiel dem Investitionsabzugsbetrag oder der degressiven Amortisation.

Special tax features for freelance professions

Liberal professions such as doctors, lawyers and architects are also subject to income tax. However, there are some special tax rules that apply to them. For example, liberal professions may be exempt from VAT if their turnover is below certain limits.

In addition, they also have the opportunity to claim their business and private expenses for tax purposes in order to reduce their tax burden. In order to minimise the tax burden, liberal professions can make use of various tax planning options, such as building up reserves or claiming tax benefits. In addition, they can also benefit from special tax regulations that apply to freelance professions, such as the loss deduction in income tax assessment.

Comparison of the tax burden of limited liability companies, sole proprietorships and liberal professions

The tax burden of limited liability companies, sole proprietorships and liberal professions can vary considerably depending on the individual situation. While GmbHs are subject to corporation tax and must also pay trade tax, sole proprietorships and liberal professions are subject to income tax. The amount of tax depends on various factors, such as profit, operating expenses and the tax benefits that can be claimed.

A comparison of the tax burden shows that GmbHs generally have a higher tax burden than sole proprietorships and liberal professions. This is mainly due to the corporation tax and trade tax that GmbHs have to pay. However, GmbHs also have more opportunities for tax optimisation, as they can use various tax structuring options to minimise their tax burden.

Tax optimisation for companies

Tax optimisation methods

There are various options for tax optimisation, such as choosing the optimal legal form, taking advantage of tax benefits or structuring the company. In addition, companies can also benefit from international tax optimisation measures, such as the establishment of subsidiaries abroad or the use of double taxation agreements.

Importance of tax planning

In order to minimise the tax burden, it is important that companies deal with the tax aspects of their activities and, if necessary, make use of tax structuring options.

Forward-looking planning

It is important that companies seek advice in good time and explore their tax options in order to minimise their tax burden and improve their economic situation.

Current developments in the area of corporate taxes

Der Bereich der Unternehmenssteuern unterliegt ständigen Veränderungen und Developments. In den letzten Jahren gab es verschiedene Gesetzesänderungen und Reformen im Bereich der Unternehmensbesteuerung, die sich auf die Steuerbelastung von Unternehmen ausgewirkt haben. Dabei geht es vor allem um die Anpassung an internationale Standards und die Schließung von steuerlichen Schlupflöchern.

Current developments in the area of corporate taxes primarily concern the Digitisation und Globalisierung der Wirtschaft. Dabei geht es um die Frage, wie Unternehmen besteuert werden sollen, die ihre Geschäfte grenzüberschreitend tätigen oder ihre Gewinne in Steueroasen verschieben.

Politicians are therefore called upon to create new regulations to ensure fair taxation of companies and to combat tax avoidance strategies.