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 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.
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