German company taxation

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

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