pay corporate tax

Corporation tax is levied on the income of corporations. In principle, corporation tax arises at the end of the assessment period. The assessment period is basically the calendar year. The corporate income tax return is usually the basis for determining...

Corporation tax is levied on the income of corporations.
In principle, corporation tax arises at the end of the assessment period. The assessment period is basically the calendar year.
The corporate income tax return is usually the basis for determining corporate income tax.
The corporation tax return and the annual determination of profits must always be sent electronically to the tax authorities.
You must submit the declaration electronically, for example via www.Elster.de.
The provisions of the Corporation Tax Act (KStG) determine whether you, as the managing director or member of the board of directors of a corporation, are obliged to submit a corporation tax return. If in doubt, please consult a tax advisor.

ELSTER (electronic tax return)

Use Online-Service

Important notes

Prerequisites

The corporations, associations of persons and pools of assets listed in § 1 KStG are subject to unlimited corporation tax if they have their management or their registered office in Germany. These are for example:
• Corporations (including: stock corporations, limited liability companies, entrepreneurial companies)
• Cooperatives
• Societies
• Foundations
In addition, foreign companies may be subject to corporation tax on their domestic income.
If a corporation is subject to corporation tax, a corporation tax return must be submitted. This must always be done electronically.
A profit determination – also electronically – must always be submitted with the corporation tax return.
If necessary, further declarations (e.g. sales tax or trade tax return) must be submitted. If in doubt, please consult a tax advisor.

Documents required

• Electronically transmitted corporation tax return (declarations submitted on paper are treated as not submitted, with the exception of special cases of hardship.)
• Profit determination documents (e-balance sheet, profit and loss account, if applicable, annexes for profit determination)
You can also find out which documents are required in detail from the information in the respective tax return form.

Please note

The corporate tax rate is 15 percent.

Deadlines

Taxpayers who have not received tax advice: Submission of the trade tax return by 31.7. of the calendar year following the survey period

Taxpayers who have received tax advice (e.g. submission of the trade tax return by a tax consultant): Submission of the trade tax return by February 28th. of the second calendar year following the survey period

Procedure & Fees

Procedure

After the corporate tax return has been submitted to the responsible tax office, it is checked by the tax office.
After the examination, the tax office will issue a corporate tax assessment. This determines the corporation tax that the corporation has to pay.

Processing time

How long it takes to process a corporate tax return or to determine corporate income tax always depends on the circumstances of the individual case.

Fees

No

Legal notes

Legal remedies

objection

Complaint before the Finance Court

Legal basis

§§ 149 , 150, 155, 157, 224, 347 Tax Code (AO)

Sections 1 , 2, 7, 8, 30, 31 of the Corporate Income Tax Act (KStG)

§§ 25 , 36 Income Tax Act (EStG)

Downloads & Links

Links on the Internet

ELSTER (electronic tax return)