Corporate income tax is levied by the tax authorities on the income of legal entities or corporations, such as
- stock corporations (AG)
- limited liability companies (GmbH)
- cooperatives or
Corporate income tax generally arises at the end of a calendar year. The basis for the assessment is their corporate income tax return. You must submit this and the annual profit statements to the tax authorities electronically. The free service portal "My ELSTER" is available to you for this purpose.
The amount of corporate income tax is 15 percent on the taxable income of a calendar year. In addition, there is a 5.5 percent solidarity surcharge. The revenue from corporate income tax accrues jointly to the federal government and the states. The solidarity surcharge is due to the federal government.
Your tax advisor can tell you whether you, as the managing person or board of directors of a corporation, are required to file a corporate income tax return or whether exceptions apply.
This person can also inform them of the anticipated amount of tax liability. As a non-profit association, for example, you do not have to pay corporate income tax on income from commercial operations until the income exceeds EUR 45,000.