Pay corporation tax
Source: Serviceportal Rheinland-PfalzCorporate income tax is a special type of income tax for legal entities, other associations of persons and estates that have their management or registered office in Germany. Legal entities subject to corporation tax include, in particular, corporations (e.g. limited liability companies, public limited companies), cooperatives, foundations and institutions with and without legal capacity, as well as registered and unregistered associations. As with income tax, the basis for taxation is the income received by the corporation during the calendar year. Corporation tax is a joint tax that is shared equally between the federal government and the federal states.
Corporation tax returns must be submitted to the relevant tax office. This office determines the corporation tax on the basis of the taxable income. From the 2008 assessment period, the corporation tax rate is a uniform 15%.