German company taxation

The taxation of companies in Germany is done in two stages

The first stage

At the first level, corporate entities such as public limited companies or limited liability companies are subject to corporate income tax whereas partnerships such as GbR, oHG or KG are subject to income tax. Both the corporate income tax and income tax are types of taxes with uniform nationwide tax rates.

  • Income tax for corporations
  • Income tax for partnerships

The second stage

At the second level, corporations as well as partnerships pay commercial tax. The commercial tax is a municipal tax in which the respective tax rates are determined individually by the municipality, so the commercial tax rates vary from one municipality to another.

  • Commercial tax
  • Trade tax

Please note

For tax & legal advisory please refere to our cooperation partner Counselhouse.

Please find an overview about further German company taxes

German trade tax
Read More
German commercial tax
Read More
German income tax for partnerships
Read More
German income tax for corporates
Read More

Please find an overview about German taxes as follows

German customs duties and import regulations
Read More
German tax return
Read More
German taxation of property
Read More
German VAT
Read More
German company taxation
Read More

Let us be a part of your success story

Andreas Wilke


+49 6181 250 330


Email me  Book a meeting

Why us?
  • Strong experience in supporting foreign companies to develop their business in Germany
  • Our clients success is our success. Our objective is to grow along our clients
  • We are family owned. Our long- term perspective allows for good strategy and decision-making

Related business cases

Related business solutions

Read More
Business incorporation
Read More
Employing in Germany
Read More
Read More
Read More
Read More

To learn more about how we can add value to your business in Germany, please do not hesitate to contact us today!

Contact us Book a meeting

Or call us at +49 (0) 6181 25 03 30

Book your advisory call today

We help you to assess the current phase of your business and to build your personal roadmap about how your business can start and grow in Germany.

Book a meeting

Market Entry Newsletter

Our newsletter covers the news you need. Subscribe now.