Corporate tax in Germany, explained against the regional tax offices (Finanzamt): the headline rate, how taxable profit is calculated, filing and payment
What a company owes in Germany depends on how its tax authority defines profit, residence and reliefs.
A GmbH is formed before a notary and licensed tax advice is reserved to a Steuerberater. Tax here is administered by the regional tax offices (Finanzamt).
The guides below walk through the headline rate, how taxable profit is calculated, filing and payment deadlines, and the reliefs a small company can claim for Germany specifically.
Detailed analysis of Germany's corporate tax rates for 2026, including key percentages and exemptions by region.
Understanding German trade tax: a complete guide to Gewerbesteuer, clarifying rates, entities obligated to pay, and calculation methods for 2026.
Thorough guide to Germany's VAT system, covering rates, exemptions, filing requirements, and mechanisms for 2026.
