German enterprise income tax, also known as corporate tax or corporate tax, is based on the German Enterprise Income Tax Law (KStG). The basis of tax payment is the profit of the enterprise, not the turnover. Enterprises established in the legal form of limited liability companies are taxpayers of German enterprise income tax, which can be divided into unlimited taxpayers and limited taxpayers.
tax rate
Enterprise income tax is a federal tax, which is equivalent to our national tax in China. Regardless of the legal form of the company and the address of the company, the tax rate is 15%, which is mainly collected in the form of "quarterly prepayment, year-end summary accounting, overpayment and underpayment".