Germany does not have a consistent nationwide tax rate for companies. For corporations, the average overall tax burden is just below 30 percent, with certain local municipalities offering significantly lower rates still. Hence, Germany offers one of the most competitive tax systems of the big industrialized countries.
Components of Company Taxation
Companies are usually taxed on two levels:
1. Corporations - such as the limited liability company (GmbH) or the stock corporation (AG) - are subject...