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Germany Business, Taxation and Offshore Information

Germany is the world’s fourth largest economy and accounts for more than a fifth of the EU’s GDP (21% in 2017). In 2017 Germany was the third largest exporter in the world, with exports worth €1.28 trillion (US$1.43 trillion) and a healthy balance of trade. Germany has 39 of the Fortune Global 500 companies (2017).

There are around 70,000 foreign companies based in Germany. Almost 70% of the workforce is employed by small to medium sized companies specialising in industries such as engineering, biotechnologies and renewable energy. Germany hosts two-thirds – just under 160 - of the world’s industry trade fairs which attract around 10 million visitors annually. Germany has the largest manufacturing economy in Europe. More »

 

Germany Knowledge Base

Germany: Country and Foreign Investment
A quick overview of Germany - its history, geography, and business advantages.
Germany Executive Summary »
Germany Geography »
Germany History, Population, Language and Culture »
Germany Government »
Germany Economy and Currency »
Germany Entry and Residence »
Germany Business Environment »
Germany Investment Incentives »

Germany: Types Of Company
A look at various types of company in Germany, providing options to suit different business needs.
Germany Company Introduction »
Germany Limited Liability Company (GMBH) »
Germany Mini GMBH »
Germany Joint Stock Company (AG) »
Germany Limited Partnership (KG) »
Germany Limited Partnership with a Limited Liability Company as a General Partner (GMBH & CO KG) »
Germany General Partnership (OHG) »
Germany Civil Law Partnership (GBR) »
Germany Subsidiary »
Germany Branches »

Germany: Tax-Efficient Sectors
These pages examine tax-efficient sectors in Germany, in order to identify which business forms have available tax incentives.
Germany Tax-Efficient Business Forms »
Germany Tax-Privilileged Business Sectors »

Germany: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Germany.
Germany Scope of Income Tax »
Germany Income Tax Rates »
Germany Calculation of Taxable Base »
Germany Filing Requirements and Payment of Tax »
Germany Withholding Taxes »
Germany Sales Taxes and VAT »

Germany: Personal Taxation
An overview of applicable taxes for individuals in Germany.
Germany Residence and Liability for Taxation »
Germany Rates of Income Tax »
Germany Social Security Taxes »
Germany Property Taxes »
Germany Inheritance and Gift Taxes »

Germany: Double Tax Treaties
Treaties and international agreements that Germany has in place, to mitigate the effects of double taxation.
Germany Tax Treaty Introduction »
Germany Tax Treaty Agreements »
Germany Table Of Treaty Rates »
Germany Other International Agreements »

Germany: Related Information
Other useful information pertinent to Germany.
Germany Table of Statutes »
Germany Co-Ordination Centres »
Germany Holding Companies »
Germany Special Corporate Income Tax Regimes »
Map of Germany »