Submit corporate income tax return

Corporations must pay corporate income tax on their taxable income, and nonprofit organizations receive their tax exemption.

Description

Prerequisites

  • Corporations, associations of persons and estates are subject to unlimited corporate income tax liability if their management or registered office is located in Germany. These are, for example:
    • Corporations
      • Stock corporations
      • Limited liability companies
      • Entrepreneurial companies
    • Cooperatives
    • Associations
    • Foundations
    • associations, institutions, foundations and other special-purpose assets under private law with no legal capacity, as well as
    • commercial operations of legal entities under public law, such as commercial operations of municipalities
  • all income is taxable
  • The place of management is the place where the relevant business decisions are made.
  • the domicile of the company is determined by the partners in the articles of association
  • foreign companies only have to pay corporate income tax on their domestic income

Procedure

You must submit the corporate income tax return and associated documents and attachments electronically to the relevant tax office:

  • Visit "My ELSTER - Your Online Tax Office" on the Internet.
  • Log in with your access data and your personal security procedure.
  • Select the menu item "Corporate income tax" and let the program guide you through the procedure.
  • After entering all data, you can submit the corporate income tax return electronically to the responsible tax office via "My ELSTER".
  • After your corporate income tax return has been checked, you will receive a notice of
    • the amount of corporate income tax assessed and
    • a request for payment (bank transfer or SEPA direct debit) or information on a credit payment.

Special notes

There are no clues or specifics.

Deadlines

If you do not receive tax advice when preparing the corporate income tax return:

  • In principle, submit the corporate income tax return by July 31 of the calendar year following the taxable period.

If a tax consulting office prepares the corporate income tax return:

  • The corporate income tax return must be submitted by the last day of February of the second calendar year following the taxable period.

Required documents

  • Required Documents

    • electronically submitted corporate income tax return with required attachments
    • Documents for the determination of profits such as
    • Balance sheet
    • profit and loss statement
    • If applicable, further declarations such as a turnover or trade tax declaration

Online procedures

  • Mein ELSTER – Ihr Online-Finanzamt

    ELSTER steht für „Elektronische Steuererklärung“ und ermöglicht eine barrierefreie, medienbruchfreie und sichere elektronische Übertragung jeglicher Steuerdaten zwischen Bürgerinnen und Bürgern, Steuerberatungsbüros, Unternehmen, Kommunen, Verbänden, Finanzbehörden und sonstigen Institutionen.

Fees

  • There are no costs involved.

Remedy

Objection

Status:21.01.2024

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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