Corporate Tax in Germany

Corporate Tax in Germany

Thinking about doing business in Germany?
Let us guide you through the corporate tax system – clearly, efficiently, and tailored to your success.

Request Consultation:

Understanding Germany’s corporate tax landscape is key to building a successful and compliant business. Whether you're setting up a subsidiary, opening a branch, or investing in a German company, strategic tax planning from the beginning makes all the difference.

Our experienced team provides holistic guidance on tax structuring, compliance, cross-border taxation, and liaises with tax authorities on your behalf.

Your partner for all matters of corporate tax in Germany

contact Arne Schmidt now

Quick Facts: Corporate Taxation in Germany (2025)

Corporate income tax (CIT)

15% (plus solidarity surcharge of 5.5%)

Trade tax

7% – 17.15% (depending on municipality)

Combined effective tax rate

Approx. 30%

Withholding tax on dividends

25% (plus solidarity surcharge)

WHT on royalties

15% (plus solidarity surcharge)

Capital gains tax

enerally taxable, certain exemptions apply

Loss carryforward

Unlimited (with restrictions above €1m)

Loss carryback

Up to €10 million (1-year)

"The team regularly advises foreign companies on ongoing tax issues relating to their activities in Germany."

JUVE Steuermarkt

Key Areas We Support You With

Corporate Structuring & Tax Planning

We help structure your German operations tax-efficiently, considering holding structures, IP location, and repatriation planning.

Compliance & Tax Returns

We support your regular filings, reporting obligations, and communication with local tax offices.

Tax Due Diligence for M&A

Avoid hidden risks in acquisitions and ensure clean structures through expert due diligence.

Tax Disputes & Litigation

When needed, we represent your interests in audits, appeals, and before tax courts in Germany.

Recommendations in the areas of transaction and group taxes

JUVE Steuermarkt

Are you looking for an expert in corporates taxes in Germany?

We have been advising international companies on corporate taxes in Germany for over 75 years.