Körperschaftsteuererklärungen

Körperschaftsteuer, commonly translated as corporate income tax, is a tax levied on the profits of corporations and other corporate bodies. In German-speaking jurisdictions the term denotes the tax on corporate earnings defined by national tax law. The tax base generally consists of net profits after allowable business deductions, depreciation, interest, and other adjustments. Some types of income may be exempt or subject to special reliefs, and many systems allow losses to be carried forward or back within statutory limits. Residents are typically taxed on worldwide income, while non-residents are taxed on income sourced within the country, with double taxation agreements to prevent duplicate taxation.

In Germany, the corporate income tax rate is 15 percent, plus a 5.5 percent solidarity surcharge on the tax, yielding an effective tax rate around 15.8 percent on the tax itself. In most cases, companies also pay Gewerbesteuer, a municipal trade tax, which varies by location and can significantly raise the overall burden. The combined tax load for many businesses falls in a broad range depending on the locality. The regime includes anti-avoidance rules, transfer pricing standards, and regulations governing distributions and intercompany transactions.

Other countries that use the term have different rates and rules. For example, Austria maintains a corporate tax on profits at around 25 percent. Switzerland and other jurisdictions apply cantonal or national rates that vary widely. International taxation relies on treaties, participation exemptions for certain dividends or capital gains, and transfer pricing guidelines to allocate profits and taxes between jurisdictions.

Administration is handled by national tax authorities, with annual corporate tax returns, advance payments, and periodic audits to ensure compliance.