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Germany: Domestic Corporate Taxation

Scope of Income Tax

All resident companies and permanent establishments of non-resident companies are subject to corporate income tax. Resident companies are liable for tax on their worldwide income. Non-resident businesses are taxed on their German-sourced income only.

The scope of taxation encompasses the corporate income tax, trade tax and value added tax. A solidarity surcharge is payable in addition to the corporate income tax.

 

 

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