Submit corporate income tax return

Corporations must pay corporate income tax on their taxable income, and nonprofit organizations receive their tax exemption.

Corporate income tax is levied by the tax authorities on the income of legal entities or corporations, such as

• stock corporations (AG)
• limited liability companies (GmbH)
• cooperatives or
• foundations.

Corporate income tax generally arises at the end of a calendar year. The basis for the assessment is their corporate income tax return. You must submit this and the annual profit statements to the tax authorities electronically. The free service portal "My ELSTER" is available to you for this purpose.

The amount of corporate income tax is 15 percent on the taxable income of a calendar year. In addition, there is a 5.5 percent solidarity surcharge. The revenue from corporate income tax accrues jointly to the federal government and the states. The solidarity surcharge is due to the federal government.

Your tax advisor can tell you whether you, as the managing person or board of directors of a corporation, are required to file a corporate income tax return or whether exceptions apply.

This person can also inform them of the likely amount of tax due. As a non-profit association, for example, you do not have to pay corporate income tax on income from commercial operations until the income exceeds EUR 45,000.

The local tax office

Forms available: No
Written form required: No
Informal application possible: No
Personal appearance required: No
Online services available: Yes


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• Corporations, associations of persons and estates are subject to unlimited corporate income tax liability if their management or registered office is located in Germany. These are, for example:
  • Corporations
    • Stock corporations
    • Limited liability companies
    • Entrepreneurial companies
  • Cooperatives
  • Associations
  • Foundations
  • associations, institutions, foundations and other special-purpose assets under private law with no legal capacity, as well as
  • commercial operations of legal entities under public law, such as commercial operations of municipalities
• all income is taxable
• The place of management is the place where the relevant business decisions are made.
• the domicile of the company is determined by the partners in the articles of association
• foreign companies only have to pay corporate income tax on their domestic income

Objection

You must submit the corporate income tax return and related documents and attachments electronically to the responsible tax office:

• Visit "My ELSTER - Your Online Tax Office" on the Internet.
• Log in with your credentials and your personal security procedure.
• Select the menu item "Corporate Income Tax" and let the program guide you through the procedure.
• After entering all the data, you can submit the corporate income tax return electronically to the responsible tax office via "My ELSTER".
• After reviewing your corporate income tax return, you will receive a notice of
  • the fixed amount of corporation tax, and
  • a request for payment (bank transfer or SEPA direct debit) or information about a credit withdrawal.

depending on the individual case

There are no clues or specifics.

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