The corporation is a business tax that is applied to the income of corporations, partnerships and assets. It taxes all income of legal persons. Would equate with the corporate income tax for natural persons. The CIT is imposed on the countries and in Germany is regulated by the Corporation Tax Act (KstG.).
identify and set
The base of the CIT will be as the taxable income (DAS) the legal person. the corporation (GmbH or AG) were used, distinguishing between limited and unlimited tax obligation. The current corporate tax rate since 2008 is at 15% (previously 25% and 40%).
Who is corporation tax?
- corporations (these include companies limited rights and limited companies)
- cooperatives
- benefit societies and pension funds, mutual societies
- commercial operations of legal persons of public law
- usual legal entities under private law
- unincorporated associations, institutions, foundations
limited and unlimited liability corporation
corporations, associations and funds, which have neither established nor its management in Germany with domestic income only to corporation tax.
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