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Last checked: 24/10/2019

Company tax in the EU – Germany

The company tax rate for Germany is 15%. There is also a solidarity surcharge of 5.5% levied on the corporate income tax and a municipal surcharge of between 14% and 17% depending on municipalities. The combined rate is between 30-33% approximately. More information can be found on the national portalde.

When you set up your business entity, you should ensure that you do the following:

What profits do you pay company tax on?

Taxable profits include the money your company or association makes from:

If your company is based in Germany, it must, in principle, pay company tax in Germany on all its profits worldwide.

If your company is not based in Germany but has an office or branch there, it only pays corporation tax and trade tax on the profits from its activities in Germany.

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