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Germany: Domestic Corporate Taxation

Calculation of Taxable Base

Taxable income includes all trading profits, passive income and capital gains. Dividends are also included.

There is no time restriction on the carry forward of federal or local losses; however, the amount is limited to 60% above EUR1m.

There is no alternative minimum tax.

Normal business expenses are deductible from income. Tax credits are available for a number of investments in countries with which Germany has double taxation treaties and up to the level at which German tax would have been payable.



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