Submit corporate income tax return

Corporation tax is a tax levied on the income of legal entities, other associations of persons andassociations of persons and estateswith their registered office in Germany.

Corporate income tax is a special type of income tax for legal entities, other associations of persons and estates that have their management or registered office in Germany. Legal entities subject to corporation tax include, in particular, corporations (e.g. limited liability companies, public limited companies), cooperatives, foundations and institutions with and without legal capacity, as well as registered and unregistered associations. As with income tax, the basis for taxation is the income received by the corporation during the calendar year. Corporation tax is a joint tax that is shared equally between the federal government and the federal states.

Corporation tax returns must be submitted to the relevant tax office. This office determines the corporation tax on the basis of the taxable income. From the 2008 assessment period, the corporation tax rate is a uniform 15%.

The tax office in whose district the management of the corporation is located is responsible for the taxation of corporations.

If the place of management cannot be determined or is abroad, the tax office in whose district the corporation has its registered office is responsible.

The corporation tax return must be submitted electronically.

The tax software required for this is available from many commercial providers. However, the corporate tax return can also be prepared and submitted free of charge via the online portal of the tax authorities (ELSTER).