Who pays Körperschaftsteuer (corporation tax) in Germany?
Körperschaftsteuer applies to all entities that are registered as a legal person (juristische Person), such as:
| Type of entity | Subject to tax? |
|---|---|
| GmbH (limited liability company) | Yes |
| AG (public limited company / stock corporation) | Yes |
| UG (haftungsbeschränkt) (mini-GmbH) | Yes |
| Vereine (associations, if they are for-profit) | Yes |
| GmbH & Co. KG | Yes, for the corporate part (GmbH) |
The corporate tax burden consists of:
| Type of tax | Rate |
|---|---|
| Körperschaftsteuer | 15% of the annual taxable profit |
| Solidaritätszuschlag | 5.5% of the Körperschaftsteuer (not directly of the profit) |
This results in an effective rate of about 15.825% on the profit (before Gewerbesteuer).
In addition to Körperschaftsteuer, companies usually have to pay:
| Type of tax | Rate / note |
|---|---|
| Gewerbesteuer (trade tax) | Depends on the municipality, roughly 7%–17% |
| Umsatzsteuer (VAT) | Collected from customers and passed on to the tax office |
The overall tax burden on company profits (Körperschaftsteuer + Solidaritätszuschlag + Gewerbesteuer) often reaches around 30%.
A UG makes an annual profit of €50,000:
Körperschaftsteuer:
15% × €50,000 = €7,500
Solidaritätszuschlag:
5.5% × €7,500 = €412.50
Total (without Gewerbesteuer):
€7,500 + €412.50 = €7,912.50
Trade tax (Gewerbesteuer) will be added on top.
The company submits an annual corporation tax return (Körperschaftsteuererklärung) via the ELSTER online portal.
The Finanzamt then issues an official tax assessment notice (Bescheid) specifying the amount due.
During the year, companies usually pay advance payments (Vorauszahlungen), which are later offset against the final tax bill.
Filing deadlines:
| Situation | Deadline for filing the return |
|---|---|
| Without tax advisor | By 31 July of the following year |
| With a tax advisor (Steuerberater) | Usually until the end of February of the year after that |
| German term | Meaning in Arabic |
|---|---|
| Körperschaftsteuer | ضريبة دخل الشركات |
| Solidaritätszuschlag | ضريبة التضامن |
| Gewerbesteuer | ضريبة المهن / ضريبة الأعمال |
| Körperschaftsteuererklärung | إقرار ضريبي للشركات |
| ELSTER | البوابة الإلكترونية للتقديم الضريبي |
The team of writers and editors on this website strives to provide accurate information based on thorough research and consultation of multiple sources. However, errors may still occur or some details may not be fully verified. For this reason, please treat the information in the articles as an initial reference and always consult the relevant authorities to obtain final, confirmed information.
