Germany
At a glance
| Corporate Income Tax Rate | 15 % |
| Solidarity surcharge 5.5 % of corporate tax, effectively | 0.825 % |
| Municipal trade tax from 7 % to 17 % | 16 % |
| Average total effective tax rate on corpate profits | 32 % |
|
Tax rate applied on capital gains, significant shareholdings 95% exemption |
1.6 % |
| Tax applied on branch profits | 32 % |
| Average total effective tax rate on corporate profits | 19 % |
| Withholding taxes to foreign recipients (standard rates, i.e. no treaty non EU) | |
| on dividends | 25 % |
| on branch profit remittance | N.A. |
| on interest (other then secured by real estate or paid by bank) | N.A. |
| on royalties | 15 % |
| Loss carry back period (corptax only) | 1 year |
| Loss carry forward period (indefinetly) | eternal |
Introduction
Germany, officially the Federal Republic of Germany (German: Bundesrepublik Deutschland), is bordered to the north by the North Sea, Denmark, and the Baltic Sea; to the east by Poland and the Czech Republic; to the south by Austria and Switzerland; and to the west by France, Luxembourg, Belgium, and the Netherlands. The territory of Germany covers 357,021 square kilometers (137,847 sq mi) and is influenced by a temperate seasonal climate. With 81.8 million inhabitants in 2010, it has the largest population among member states of the European Union, and it is home to the third-largest number of international migrants worldwide. As a modern nation-state, the country was first unified in 1871. In 1949 Germany was divided into two separate states: the Bundesrepublik Deutschland and the Deutsche Democratische Republik. Germany was reunified in 1990 as a federal parliamentary republic of sixteen states (Bundesländer). The capital and largest city is Berlin. Germany is a member of the United Nations, NATO, G8, G20, and the OECD. It is a major power with the world's fourth largest economy by nominal GDP and the fifth largest in purchasing power parity. (Source: Wikipedia)
Publications
