Income

CAFM-Blog.de | The Artists' Social Insurance: What You Need to Know

Artists' Social Security: What You Need to Know

The Artists' Social Security (Künstlersozialversicherung) is a component for the social security of self-employed artists and publicists in Germany. In a professional field often characterized by uncertainties and financial fluctuations, this special system offers valuable support. It enables creatives to focus on their work without constantly having to worry about the financial security of their social needs. The Artists' Social Security Fund (KSK) plays a central role in this by managing and […]

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CAFM-Blog.de | Corporate Tax: Tax Burden for Companies

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 significantly 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. In addition, a solidarity surcharge of 5.5 percent is levied.

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CAFM-Blog.de | Corporate Taxation: Limited Liability Companies, Sole Proprietorships, and Freelance Professions

Corporate Tax: GmbH, Sole Proprietorships, and Freelance Professions

Corporate taxes are a central source of revenue for the state to finance public spending. They are levied on company profits and income, with the amount varying depending on the legal form and industry. The tax burden has significant implications for 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). Corporations such as GmbHs are subject to

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CAFM-Blog.de | Property Valuation for Commercial Real Estate: Income Approach, Factor, and Yield in the Rental Appraisal

Property Valuation for Commercial Real Estate: Income Approach, Factor, and Yield in the Rental Appraisal

Real estate valuation is a process of determining the value of a property. This value can be significant for various purposes, such as buying or selling a property, lending, or insurance. Commercial property valuation refers to the appraisal of properties used for commercial purposes, such as office buildings, retail spaces, or industrial facilities. Commercial properties typically have a higher value than

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