Determine corporate income tax

Service Description

Corporate income tax is a tax levied on the income of corporations (legal entities). Taxable entities are corporations, associations of persons or estates that have their management or registered office in Germany.
Legal entities subject to corporate income tax include, in particular, limited liability companies, stock corporations, foundations and institutions with legal capacity, as well as associations with and without legal capacity.
The basis for taxation is the income received by the corporation within the calendar year.

The corporate income tax is a joint tax, which accrues to the Federal Government and the Länder in equal shares.

As a rule, the basis for the assessment of corporate income tax is the corporate income tax return.

The corporate income tax return and the annual determination of profits must generally be transmitted electronically to the tax authorities. Information on the procedure for the electronic transmission of tax return data (ELSTER) to the tax offices is available on the ELSTER homepage. For the electronic transmission of corporate income tax returns (with the exception of the transmission of the so-called e-balance sheet), the free software ElsterFomular is available, which can be downloaded from the homepage of ELSTER .

The tax office determines the amount of corporate income tax on the basis of income and notifies the corporation concerned. The corporate income tax rate is currently 15 percent of the taxable income.

Whether you, as a managing director or board member of a corporation, are required to file a corporate income tax return is determined by the provisions of the German Corporate Income Tax Act (KStG). In cases of doubt, please consult a tax advisor.

Source: Zuständigkeitsfinder Thüringen (Linie6PLus)

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