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Learn MoreGermany Business Guide
DEGermanyDoing BusinessGermany Business Guide
Germany is Europe's largest economy and a global leader in machinery, automotive, and chemical exports. With a highly skilled workforce and central EU location, it is a top destination for foreign dir…- Learn MoreGermany Tax BriefDEGermanyCorporate Income Tax
Germany Tax Brief
Germany taxes corporate residents on worldwide income. Corporate profits are generally subject to a 15% corporation tax plus a 5.5% solidarity surcharge on that tax, resulting in a combined rate of 15…- General CIT Rate
- Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.
- CIT Return Due Date
- July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).
- CIT Payment Due Date
- As stated in the assessment notice.
- Estimated Payment Due Date
- Quarterly installment payments are due on the 10th day of March, June, September, and December.
- Resident WHT (Dividend/Interest/Royalty)
- 25/25/0
- Non-Resident WHT (Dividend/Interest/Royalty)
- 25/0/15
- General Capital Gain Tax Rate
- Capital gains are subject to the normal corporate tax rate.
- Composite Effective Average Tax Rate
- 26.59
- Composite Effective Marginal Tax Rate
- 11.00
- DEGermanyValue-Added Tax
Germany GENERAL VAT RATE
19%GENERAL VAT RATE FOR GERMANY - DEGermanyValue-Added Tax
Germany Germany
19%Standard VAT for Germany - Learn MoreGermany AGDEGermanyLegal Entity Types
Germany AG
AktiengesellschaftAG is a legal entity in Germany, the full name of which is Aktiengesellschaft, abbreviated as AG. It is a type of company with merged ownership, meaning that its ownership belongs to all shareholders.…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Positive
- Requirements For Shareholders
- Unrestricted
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Negative
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Negative
- Minimum Registered Capital Requirement
- 50,000 euros
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- N/A
- Learn MoreGermany GmbHDEGermanyLegal Entity Types
Germany GmbH
Gesellschaft mit beschränkter HaftungGmbH is a legal entity in Germany, its full name is Gesellschaft mit beschränkter Haftung, abbreviated as GmbH. It is a form of corporation with limited liability. Unlike other legal entities, GmbH is…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one shareholder
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Negative
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 1. Starting from 25,000 euros.
- Capital Injection Not Required
- Negative
- Capital Injection Requirement
- 1. 50% needs to be paid before the establishment of the company.
- Learn MoreGermany UGDEGermanyLegal Entity Types
Germany UG
HaftungsbeschränktUG is a legal entity in Germany, its full name is Haftungsbeschränkt. It is a form of limited liability company under joint ownership. UG does not participate publicly in the market, requires a minimu…- Ownership
- Consolidated Ownership
- Limited Liability
- Positive
- Publicly Participates In Capital Market
- Negative
- Requirements For Shareholders
- At least one
- Requirements For Directors
- At least one
- Legal Representative Not Mandatory
- Positive
- Local Directors Not Mandatory
- Positive
- Local Secretaries Not Mandatory
- Positive
- Minimum Registered Capital Requirement
- 1. Starting from 1 euro in principle;<br>2. YCapital suggests a minimum of 100 euros. This will make the company registration, tax number application, and account opening process much smoother.
- Capital Injection Not Required
- Positive
- Capital Injection Requirement
- The company must pay a certain amount of registered capital from its turnover annually until it reaches 25,000 euros.
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