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The business tax in Germany

Since business tax is levied on the objective earning power of a commercial enterprise is, it is also known as trade income tax. It contributes significantly to the financing of cities and towns and abroad in such form not to be found. The legal basis for the collection of GwSt. make the business tax law (GwStG.), the business tax, business tax policies and implementing regulation

Who pays business taxes?
charge within the meaning of the first business tax is any company that generates its revenue from this business. Regardless whether it is a person or corporation is. Reason that the general business tax as a the "fairest" tax called because this is caused by the trade cost "refinance". liberal professions and agricultural and forestry businesses are in. usually not as trade tax.

base and calculation
The base is used by local trade income, net of income and corporation tax. This gain is reduced by certain additions and deductions, or increased. The resulting revenue be multiplied with the tax rate to the resulting tax base value. Ultimately to the tax base value, the assessment rate applied to the municipality to set the business tax burden. By 2007, business tax payments of companies could be deducted as business expense. This is no longer possible since 2008. Partnerships and sole proprietorships, however, have a basic allowance of 24,500 €, this will be deducted from the determined trade income.

characteristics of the assessment rate
the business tax is based on location. That is not different from that cities and communities can determine their own assessment rate. There are a minimum rate of 200%. Communities, it is a matter left to how high or how low they create their rate of assessment for companies "to attract" either or "deter".

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The corporation

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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What is the corporate tax

As the name suggests, it is in corporate tax to the taxation of a company. It does not matter whether this is a sole proprietorship, a partnership or corporation. The corporate tax is not a single tax that is paid by businesses, but is made up of different tax types.
The German tax system differentiating between three variants:

• The taxation of income
• The taxation of consumption
• Taxation of substance

The relevant for any business tax is the income tax . These include the corporation, the business tax and the income tax . The taxation of the income depends on the corporate form, access the separation and the principle of transparency.
The taxation of consumption relates primarily to the r sales tax that is levied on companies and also removed, but is primarily driven by the consumer. This is basically it is a transitory item for businesses. In
taxation of the substance turns out in many companies, provided they have no land, are held inheritances or gifts.