Duitsland staat op plek 17 van de ‘Ease of Doing Business’ ranking van de Wereldbank, nog vóór Nederland. Waar krijgt u mee te maken als u er zaken gaat doen? Een overzicht van de belangrijkste aandachtspunten.
In this page: Corporate Taxes | Accounting Rules | Consumption Taxes | Individual Taxes | Double Taxation Treaties | Sources of Fiscal Information
Corporate Tax (Körperschaftssteuer) | Standard rate is 15% (15.825% including a 5.5% solidarity surcharge). Effective rate including trade tax (assessed independently by each municipality from 7% to 17.5%) is about 30-33%. |
Trade tax (Gewerbesteuer) is levied on companies and individuals carrying out commercial activities through a subsidiary or a permanent establishment in Germany. | Rates are typically between 14% and 17%, up to a maximum of 19% |
Germany | |
Number of Payments of Taxes per Year | 9.0 |
Time Taken For Administrative Formalities (Hours) | 218.0 |
Total Share of Taxes (% of Profit) | 48.9 |
Source: Doing Business - 2017.
Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.
Taxpayers are required to maintain their books in Germany, although electronic bookkeeping may be transferred abroad if prior approval is obtained from the tax authorities.
Large and medium-sized entities (corporations and certain partnerships) must prepare their annual financial statements, together with a management report, within three months from the end of the financial year. For small entities, the period is extended to up to six months and a management report need not be prepared. Small entities are entities that do not exceed two of the following three criteria for at least two consecutive financial years on their balance sheet dates: net turnover of EUR 12 million, total assets of EUR 6 million and an annual average of 50 employees. Listed companies and companies that have issued debt securities as domestic issuers additionally have to prepare a half-yearly financial report covering the first six months of the financial year.The financial statements and the management report of large and medium-sized entities need to be audited by a statutory auditor before they can be adopted by the board or the shareholders. All companies, except certain partnerships, are obliged to publish their financial statements and their management report without delay after presenting them to the shareholders, but not later than 12 months from the end of the financial year, by submitting them electroncally to the electronic federal gazette. For listed companies and companies that have issued debt securities as domestic issuers, the time limit for publication is four months from the end of the financial year. Half-yearly financial reports generally must be published within two months after the end of the reporting period and be submitted to the electronic company register. Penalties are imposed if the deadlines are not met.
Personal Income Tax | Progressive rate from 14% to 45% |
From EUR 0 to EUR 8,820 | 0% |
From EUR 8,652 to EUR 54,058 | Progressive rates between 14% and 42% |
From EUR 54,058 to EUR 256,304 | 42% |
From EUR 250,304 | 45% |
Solidarity Contribution is added as a mandatory surcharge. | 5.5% of the amount of the income tax |
Church Tax (applicable to resident members of certain officially recognised German churches) | 8 or 9% of the annual income tax liability. It varies according to the district of residence. |
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Learn more about Taxes and Accounting in Germany on Globaltrade.net, the Directory for International Trade Service Providers.
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Last Updates: September 2017