Corporate income tax (k?rperschaftsteuer )
Corporate income tax in Germany is a federal tax. Taxpayers are divided into unlimited taxpayers and limited taxpayers. Unlimited taxpayers refer to companies registered in Germany with headquarters and business management in Germany. They are required to pay corporate income tax on both domestic and foreign income. Limited taxpayers refer to companies registered in Germany but with headquarters and business management not in Germany. They only pay corporate income tax on their domestic income. The corporate income tax rate is 15%.
Calculation formula: Corporate income tax = corporate profit x 15%.
Business tax (gewerbesteuer)
Business tax is a tax imposed by local governments on business income of enterprises. It is levied according to enterprise profits, not according to turnover. The calculation method of business tax is relatively special, which is enterprise profits multiplied by tax rate index (dteuermesszahl) and then multiplied by the corresponding tax rate (hebesatx). The unified business tax rate index stipulated by the federal government is 3.5%, and the local tax rate stipulated by local governments is not less than 200%, and the average tax rate is 350%~400%.
Calculation formula: Business tax = enterprise profit × tax rate index x fine tax rate.
Land acquisition tax (grunderwerbsteuer)
The taxpayer of land acquisition tax is an individual who transfers real estate in Germany. The object of taxation is real estate, including developed land and cultivated land, as well as real estate after development. The tax rate in each state is different, and it is subject to the specific state regulations. The general tax rate is 3.5%. There are also some cases where you do not have to pay land purchase tax, such as purchasing real estate with an estimated basis of no more than 2,500 euros, real estate transfers through gifts or inheritance, and land transactions between spouses or immediate family members.
Tariffs (tarif)
German tariffs are a type of tax levied by German customs on the entry and exit of goods. Germany belongs to the European Union and is subject to the European Community Customs Tariff System. There is no tariff on the circulation of goods between EU countries. Exports are generally zero tariff, and imports are subject to tariffs according to the corresponding tax rate of the goods code. Product tax rates can be checked by logging on to the EU Trade Data Network.