Corporate Tax

Corporation tax is a particular form of income tax. It is paid by corporations, legal persons and estates. In particular, limited companies, cooperatives, other entities governed by private law, as well as unincorporated associations, institutions, foundations etc. are liable for taxation. In this context, it is necessary to distinguish between the unlimited and limited liability for corporation tax. Under certain circumstances, it is also possible to be exempt from the obligation to pay tax.

Corporation tax is a community tax, which means that the amounts paid are collectively due to the federal government and the states. The legal basis for corporation tax is the Corporation Tax Act (KStG). The extent of the corporation tax to be paid is calculated among other things according to the taxable income of the corporation concerned. Corporation tax thus ultimately amounts to a tax on income, that is to say the basis for the calculation of taxation is the income or profit which the corporation has generated in the tax assessment period (in this context, this is a calendar year).

Corporation tax law is complex matter and for a layman often not to be overlooked. It is advisable to obtain advice at an early stage from a lawyer versed in the field of tax law.

Make an appointment at one of our locations in Cologne, Berlin, Dusseldorf, Frankfurt, Hamburg, Munich or Stuttgart! For International inquiries, please contact us at our offices in London or Singapore!
Locations
GRP Rainer Rechtsanwälte Steuerberater Köln
Gürzenich-Quartier
Augustinerstraße 10
50667 Köln
+49 221 2722750
+49 221 27227524
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GRP Rainer Rechtsanwälte Steuerberater Berlin
Kurfürstendamm 21
10719 Berlin
+49 30 544459880
+49 30 544459885
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GRP Rainer Rechtsanwälte Steuerberater Bonn
Friedrich-Ebert-Allee 13
53113 Bonn
+49 228 929599890
+49 228 929599895
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GRP Rainer Rechtsanwälte Steuerberater Düsseldorf
Königsallee 92a
40212 Düsseldorf
+49 211 993399920
+49 211 993399925
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GRP Rainer Rechtsanwälte Steuerberater Frankfurt
Skyper Villa
Taunusanlage 1
60329 Frankfurt am Main
+49 69 172979670
+49 69 172979675
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GRP Rainer Rechtsanwälte Steuerberater Hamburg
HafenCity
Am Kaiserkai 1
20457 Hamburg
+49 40 422369430
+49 40 422369435
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GRP Rainer Rechtsanwälte Steuerberater München
Maximilianstraße 35a
80539 München
+49 89 211298800
+49 89 211298805
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GRP Rainer Rechtsanwälte Steuerberater Stuttgart
Königstraße 10c
70173 Stuttgart
+49 711 988099810
+49 711 988099815
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Do you have any questions?
Make an appointment at one of our locations in Cologne, Berlin, Dusseldorf, Frankfurt, Hamburg, Munich or Stuttgart! For International inquiries, please contact us at our offices in London or Singapore!