Double Taxation Agreement

Corporate Tax: Tax Burden for Companies

Corporate tax is a direct tax levied on the profits of corporations and other legal entities. It represents a significant source of revenue for the state and contributes substantially to the financing of public tasks. The tax base for corporate tax is the taxable income of the company, which is determined according to specific tax regulations. In Germany, the corporate tax rate has been a uniform 15 percent since 2008. Additionally, a solidarity surcharge of 5.5 [...]

CAFM-Blog.de | Business Taxation: LLC, Sole Proprietorship, and Freelance Professions

Corporate Tax: GmbH, Sole Proprietorship, and Freelance Professions

July 4, 2024

Corporate taxes are a central source of revenue for the state to finance public spending. They are levied on corporate profits and income, with the amount varying depending on the legal form and industry. The tax burden has significant effects on the financial situation of companies, which is why a thorough examination of tax aspects and possible optimization strategies is essential. In Germany, corporate taxation is based on the Income Tax Act (EStG) and the Corporate Tax Act (KStG). Capital companies such as GmbHs are subject to

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