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Company Taxation

Corporate Taxation

Germany offers a competitive system of corporate taxation. The average tax burden is just under 30 percent, with a number of municipalities offering lower rates.

All corporations – including the limited liability company (GmbH), the stock corporation (AG) and German permanent establishments of foreign corporations – are subject to corporate income taxation. Income taxation of corporate companies generally consists of three components: corporate income tax, solidarity surcharge, and trade tax.

Due to locally set varying trade tax levels, there is no consistent nationwide tax rate for corporate income taxation. Corporate income tax rate plus solidarity surcharge are however determined nationwide. Many municipalities offer combined corporate tax rates below 25 percent. The German corporate tax average is around 29.9 percent.

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