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Corporate tax, personal income tax, VAT, trade tax, withholding tax, and international tax treaties — all explained by our Steuerberater team in Düsseldorf.
Germany's tax system is complex but well-structured. Companies face Körperschaftsteuer (15%), Gewerbesteuer (local, typically 14–17%), and Umsatzsteuer (19% standard VAT). Individuals face a progressive income tax from 14–45%. Our guides explain each component and how to optimise your position legally.
Corporate Tax (Körperschaftsteuer)
Germany's corporate income tax at 15% flat rate + 5.5% solidarity surcharge. All German companies.
14–17% effectiveTrade Tax (Gewerbesteuer)
Local municipal tax on business income. Rate varies by city — typically 14–17% effective rate.
Progressive 14–45%Personal Income Tax
Progressive tax from 14%–45% plus 5.5% solidarity surcharge. For German residents.
25% AbgeltungCapital Gains Tax
Abgeltungsteuer at 25% flat rate on investment income. Applies to dividends, interest, share sales.
Source deductionWithholding Tax
Kapitalertragsteuer withheld at source on dividends and interest. DTA reduction possible.
90+ countriesDouble Tax Treaties
Germany has 90+ DTAs. Avoid double taxation on cross-border income streams.
§1 AStGTransfer Pricing
Arm's length rules for intra-group transactions. Documentation requirements under §1 AStG.
LohnsteuerPayroll Tax (Lohnsteuer)
German employee income tax withheld at source. Employer's payroll tax obligations.
Interactive toolTax Calculator
Estimate your German corporate or personal tax liability.
2026 ratesGerman Tax Rates 2026
Current German tax rates for all major tax types — corporate, personal, VAT, trade tax.
German tax, handled by Steuerberater.
From corporate tax optimisation to personal tax returns — our licensed Steuerberater team in Düsseldorf.
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