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Economic Development Dortmund
Corporate Tax
Who has to pay corporate tax?
The corporate tax is the profit tax for legal persons, that means in
business: for capital companies (limited liability companies, corporation).
What is subject to tax?
The corporation tax is subject to the profit of business activities.
What counts as profit is the surplus of business revenues in comparison
with the business expenditures. It is a difficult field which kinds of
business expenditures can be imputed. It would be best to ask your tax
consultant.
What is the level of the corporate tax?
There is a uniform tax rate of 25 %.
When do you have to pay the tax?
Identically to the procedure of the income tax, you have to contribute
a payment on instalment four times per annum altogether (dates for the
income tax payment on instalment cf. tax calendar).
Up to the end of May of the subsequent year, you have to deliver your
tax declaration for the business year.
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