Germany Business & Corporate Tax Guides
5 guides on Körperschaftsteuer (15%), Gewerbesteuer, company forms (GmbH, UG, AG), holding companies, and trade ta.
Germany Business Expenses Guide (Betriebsausgaben & Werbungskosten)
Learn about deductible business expenses (Betriebsausgaben for self-employed, Werbungskosten for employees), the Home-Office-Pauschale, travel costs (Reisekosten), commuting deductions, and the Arbeitszimmer rules in Germany.
Germany Close Company Guide (Verdeckte Gewinnausschüttung — vGA)
Learn about the hidden profit distribution rules (verdeckte Gewinnausschüttung) in German tax law — how the Finanzamt reclassifies non-arm's-length transactions as dividends, affecting excessive salaries, shareholder loans, and below-market deals.
Germany Company Forms Guide (Gesellschaftsformen: GmbH, UG, AG, & Co. KG)
Learn about the main German company forms — GmbH (limited liability), UG (haftungsbeschränkt), AG (stock corporation), KG (limited partnership), and GmbH & Co. KG, their minimum capital requirements, liability, and tax treatment.
Germany Corporate Tax Guide (Körperschaftsteuer 2026)
Learn about the German corporate tax system — Körperschaftsteuer (KSt) at 15%, solidarity surcharge (Soli) at 5.5% of KSt, and Gewerbesteuer (trade tax) with municipal Hebesätze, resulting in ~30% effective rate.
Germany Holding Companies Guide (Holdinggesellschaften)
Learn about the tax benefits of holding companies in Germany — the Schachtelprivileg (95% tax-free dividend receipt), participation exemption on capital gains, and GmbH & Co. KG holding structures.