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.
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.
