{"id":833,"date":"2026-07-30T05:10:24","date_gmt":"2026-07-30T05:10:24","guid":{"rendered":"https:\/\/profinanzrechner.de\/?page_id=833"},"modified":"2026-07-30T05:10:26","modified_gmt":"2026-07-30T05:10:26","slug":"corporate-tax-calculator","status":"publish","type":"post","link":"https:\/\/profinanzrechner.de\/en\/corporate-tax-calculator\/","title":{"rendered":"Corporate Tax Calculator"},"content":{"rendered":"<style>.kb-row-layout-id833_5b95a2-a4 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_5b95a2-a4 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_5b95a2-a4 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-xxl, 5rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_5b95a2-a4 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_5b95a2-a4 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_5b95a2-a4 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_5b95a2-a4 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_ffaeb3-75 > .kt-inside-inner-col,.kadence-column833_ffaeb3-75 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_ffaeb3-75 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_ffaeb3-75 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_ffaeb3-75 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_ffaeb3-75 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_ffaeb3-75{position:relative;}@media all and (max-width: 1024px){.kadence-column833_ffaeb3-75 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_ffaeb3-75 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_ffaeb3-75\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_b5b255-21, .wp-block-kadence-advancedheading.kt-adv-heading833_b5b255-21[data-kb-block=\"kb-adv-heading833_b5b255-21\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_b5b255-21 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_b5b255-21[data-kb-block=\"kb-adv-heading833_b5b255-21\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_b5b255-21 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_b5b255-21[data-kb-block=\"kb-adv-heading833_b5b255-21\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h1 class=\"kt-adv-heading833_b5b255-21 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_b5b255-21\">A Complete Guide on How to use Germany Corporate Tax Calculator<\/h1>\n\n\n    <section class=\"calculator-container corporate-tax-calculator calc-wrapper cols-3\">\r\n        <div class=\"calc-row\">\r\n            <!-- Column 1: Profit -->\r\n            <div class=\"calc-col\">\r\n                <p class=\"calc-title\">Company Profit<\/p>\r\n\r\n                <label for=\"ct_profit_pre\">Pre-tax Profit (Accounting Profit) (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_profit_pre\" placeholder=\"e.g. 250000\" step=\"0.01\">\r\n\r\n                <label for=\"ct_non_deductible\">Non-deductible expenses (add back) (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_non_deductible\" placeholder=\"e.g. 5000\" step=\"0.01\">\r\n\r\n                <label for=\"ct_add_backs\">Other add-backs (tax adjustments) (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_add_backs\" placeholder=\"e.g. 2000\" step=\"0.01\">\r\n            <\/div>\r\n\r\n            <!-- Column 2: Adjustments & Losses -->\r\n            <div class=\"calc-col\">\r\n                <p class=\"calc-title\">Adjustments & Losses<\/p>\r\n\r\n                <label for=\"ct_depr_addback\">Depreciation \/ amortization add-back (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_depr_addback\" placeholder=\"e.g. 0\" step=\"0.01\">\r\n\r\n                <label for=\"ct_interest_limit_pct\">Interest limitation (% of taxable base disallowed)<\/label>\r\n                <input type=\"number\" id=\"ct_interest_limit_pct\" placeholder=\"e.g. 25\" step=\"0.01\">\r\n\r\n                <label for=\"ct_loss_carryforwards\">Loss carryforwards applied (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_loss_carryforwards\" placeholder=\"e.g. 10000\" step=\"0.01\">\r\n\r\n                <label for=\"ct_loss_carrybacks\">Loss carrybacks used (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_loss_carrybacks\" placeholder=\"e.g. 0\" step=\"0.01\">\r\n            <\/div>\r\n\r\n            <!-- Column 3: Location & Options -->\r\n            <div class=\"calc-col\">\r\n                <p class=\"calc-title\">Location & Options<\/p>\r\n\r\n                <label for=\"ct_hebesatz\">Municipal Hebesatz (%) for Trade Tax (e.g. 400)<\/label>\r\n                <input type=\"number\" id=\"ct_hebesatz\" placeholder=\"e.g. 400\" step=\"1\" value=\"400\">\r\n\r\n                <label for=\"ct_corp_rate\">Corporate tax rate (%)<\/label>\r\n                <input type=\"number\" id=\"ct_corp_rate\" placeholder=\"15\" step=\"0.01\" value=\"15\">\r\n\r\n                <label for=\"ct_include_soli\" class=\"calc-check\">\r\n                    <input type=\"checkbox\" id=\"ct_include_soli\" checked> Include Solidarit\u00e4tszuschlag (5.5% of corporate tax)\r\n                <\/label>\r\n\r\n                <label for=\"ct_trade_allowance\" class=\"calc-check\" title=\"For most corporations there is no trade-tax allowance; leave unchecked for corp\">\r\n                    <input type=\"checkbox\" id=\"ct_trade_allowance\"> Apply small-entity trade tax allowance (\u20ac24,500) \u2014 usually for sole traders, not corporations\r\n                <\/label>\r\n\r\n                <!-- Buttons -->\r\n                <div class=\"calc-actions\" style=\"margin-top:12px;\">\r\n                    <button type=\"button\" class=\"calc-btn calc-btn-primary\" id=\"ct_calc_btn\">Calculate<\/button>\r\n                    <button type=\"button\" class=\"calc-btn calc-btn-ghost\" id=\"ct_clear_btn\">Clear<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <!-- RESULTS: Hidden initially (grid 4 per row) -->\r\n        <div id=\"ct_results\" class=\"calc-results\" style=\"margin-top:30px; display:none; grid-template-columns:repeat(4,1fr); gap:15px;\">\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Taxable Base (Adjusted Profit)<\/div>\r\n                <div id=\"ct_taxable_base\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Corporate Income Tax (15%)<\/div>\r\n                <div id=\"ct_corp_tax\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Solidarity Surcharge (Soli)<\/div>\r\n                <div id=\"ct_soli\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Trade Tax (Gewerbesteuer)<\/div>\r\n                <div id=\"ct_trade_tax\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Total Tax Payable<\/div>\r\n                <div id=\"ct_total_tax\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Combined Statutory Rate (%)<\/div>\r\n                <div id=\"ct_combined_rate\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Losses Applied (CF \/ CB)<\/div>\r\n                <div id=\"ct_losses_applied\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item result-highlight\">\r\n                <div class=\"result-label\">Net After Tax (Profit after all taxes)<\/div>\r\n                <div id=\"ct_net_after_tax\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <p class=\"calc-tip\">This calculator provides an estimate based on common rules (15% corp tax, 5.5% Soli, trade tax: 3.5% \u00d7 Hebesatz). Adjustments like interest limitation, non-deductible items, depreciation add-backs, and loss carryforwards\/carrybacks are included as user inputs. Not official tax advice.<\/p>\r\n    <\/section>\r\n    \n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_f2c8fe-91, .wp-block-kadence-advancedheading.kt-adv-heading833_f2c8fe-91[data-kb-block=\"kb-adv-heading833_f2c8fe-91\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_f2c8fe-91 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_f2c8fe-91[data-kb-block=\"kb-adv-heading833_f2c8fe-91\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_f2c8fe-91 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_f2c8fe-91[data-kb-block=\"kb-adv-heading833_f2c8fe-91\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_f2c8fe-91 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_f2c8fe-91\">In Germany every investor, tax manager or company owner needs to have a proper understanding of what is corporate tax, how it affects various businesses and it can be calculated.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_2285cc-31, .wp-block-kadence-advancedheading.kt-adv-heading833_2285cc-31[data-kb-block=\"kb-adv-heading833_2285cc-31\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_2285cc-31 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_2285cc-31[data-kb-block=\"kb-adv-heading833_2285cc-31\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_2285cc-31 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_2285cc-31[data-kb-block=\"kb-adv-heading833_2285cc-31\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_2285cc-31 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_2285cc-31\">The following article aims to elaborate every factor that has an impact on a company\u2019s tax bill and how Germany corporate tax calculator can be used for the whole calculation.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_6c378d-03, .wp-block-kadence-advancedheading.kt-adv-heading833_6c378d-03[data-kb-block=\"kb-adv-heading833_6c378d-03\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_6c378d-03 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_6c378d-03[data-kb-block=\"kb-adv-heading833_6c378d-03\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_6c378d-03 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_6c378d-03[data-kb-block=\"kb-adv-heading833_6c378d-03\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_6c378d-03 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_6c378d-03\">Factors such as the solidarity surcharge, trade tax (Gewerbesteuer), loss carryforwards and carrybacks are discussed at length. The Germany corporate tax calculator also keeps up with the recent revenue trends of the German corporate taxation system.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_3e044c-c1, .wp-block-kadence-advancedheading.kt-adv-heading833_3e044c-c1[data-kb-block=\"kb-adv-heading833_3e044c-c1\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_3e044c-c1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_3e044c-c1[data-kb-block=\"kb-adv-heading833_3e044c-c1\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_3e044c-c1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_3e044c-c1[data-kb-block=\"kb-adv-heading833_3e044c-c1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_3e044c-c1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_3e044c-c1\">The goal is to understand how you can attain your desired results by giving the Germany corporate tax calculator proper input of the various factors that impact the corporate tax.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);}.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap > *:nth-child(3n of *:not(style)){grid-column:1 \/ -1;}.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id833_47ca01-41 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap > *:nth-child(3n of *:not(style)){grid-column:1 \/ -1;}}@media all and (max-width: 1024px){.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_47ca01-41 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_47ca01-41 alignfull has-theme-palette7-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-last-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column833_043b72-d1 > .kt-inside-inner-col,.kadence-column833_043b72-d1 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_043b72-d1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_043b72-d1 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_043b72-d1 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_043b72-d1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_043b72-d1{position:relative;}@media all and (max-width: 1024px){.kadence-column833_043b72-d1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_043b72-d1 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_043b72-d1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_48a2e3-8c, .wp-block-kadence-advancedheading.kt-adv-heading833_48a2e3-8c[data-kb-block=\"kb-adv-heading833_48a2e3-8c\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_48a2e3-8c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_48a2e3-8c[data-kb-block=\"kb-adv-heading833_48a2e3-8c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_48a2e3-8c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_48a2e3-8c[data-kb-block=\"kb-adv-heading833_48a2e3-8c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_48a2e3-8c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_48a2e3-8c\">The Germany Corporate Tax Calculator Explained<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_c65e2f-cd, .wp-block-kadence-advancedheading.kt-adv-heading833_c65e2f-cd[data-kb-block=\"kb-adv-heading833_c65e2f-cd\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_c65e2f-cd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_c65e2f-cd[data-kb-block=\"kb-adv-heading833_c65e2f-cd\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_c65e2f-cd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_c65e2f-cd[data-kb-block=\"kb-adv-heading833_c65e2f-cd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_c65e2f-cd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_c65e2f-cd\">The Germany corporate tax calculator is a calculator that takes the company\u2019s taxable profit and applies the solidarity surcharge, the statutory corporate income tax, local trade tax or any other credits and converts it into after-tax profit.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_aa596a-1c, .wp-block-kadence-advancedheading.kt-adv-heading833_aa596a-1c[data-kb-block=\"kb-adv-heading833_aa596a-1c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_aa596a-1c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_aa596a-1c[data-kb-block=\"kb-adv-heading833_aa596a-1c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_aa596a-1c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_aa596a-1c[data-kb-block=\"kb-adv-heading833_aa596a-1c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_aa596a-1c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_aa596a-1c\">The corporate tax burden in Germany is composed of three major factors:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items833_67952b-b1:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_67952b-b1 ul.kt-svg-icon-list{grid-row-gap:15px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_67952b-b1 .kb-svg-icon-wrap{font-size:10px;color:var(--global-palette9, #ffffff);}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_67952b-b1 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:15px;}.kt-svg-icon-list-items833_67952b-b1 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_67952b-b1 ul.kt-svg-icon-list .kt-svg-icon-list-single{background-color:var(--global-palette1, #3182CE);border-radius:10%;border-color:var(--global-palette1, #3182CE);border-width:1px;border-style:solid;padding:4px;}@media all and (max-width: 767px){.wp-block-kadence-iconlist.kt-svg-icon-list-items833_67952b-b1 ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_67952b-b1 .kb-svg-icon-wrap{font-size:12px;}}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items833_67952b-b1 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-833_9a33c2-66 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_9a33c2-66\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">The solidarity surcharge<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_9ff1fc-00 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_9ff1fc-00\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Federal corporate income tax<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_e6ff6c-f5 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_e6ff6c-f5\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Municipal trade tax (Gewerbesteuer)<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column833_713851-a0 > .kt-inside-inner-col{display:flex;}.kadence-column833_713851-a0 > .kt-inside-inner-col,.kadence-column833_713851-a0 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_713851-a0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_713851-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_713851-a0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column833_713851-a0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_713851-a0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_713851-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_713851-a0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_713851-a0{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column833_713851-a0{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_713851-a0{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_713851-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_713851-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column833_713851-a0{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_713851-a0{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_713851-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_713851-a0 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_713851-a0\"><div class=\"kt-inside-inner-col\"><style>.kb-image833_c99289-f4 .kb-image-has-overlay:after{opacity:0.3;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;}.kb-image833_c99289-f4 img.kb-img, .kb-image833_c99289-f4 .kb-img img{border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;box-shadow:0px 8px 24px -4px rgba(0, 0, 0, 0.15);}<\/style>\n<div class=\"wp-block-kadence-image kb-image833_c99289-f4\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"1080\" height=\"608\" src=\"https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/germany-corporate-tax-calculator-explained.webp\" alt=\"\" class=\"kb-img wp-image-847\" title=\"\" srcset=\"https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/germany-corporate-tax-calculator-explained.webp 1080w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/germany-corporate-tax-calculator-explained-300x169.webp 300w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/germany-corporate-tax-calculator-explained-1024x576.webp 1024w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/germany-corporate-tax-calculator-explained-768x432.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column833_fd2b74-1c > .kt-inside-inner-col,.kadence-column833_fd2b74-1c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_fd2b74-1c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_fd2b74-1c > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_fd2b74-1c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_fd2b74-1c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_fd2b74-1c{position:relative;}@media all and (max-width: 1024px){.kadence-column833_fd2b74-1c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_fd2b74-1c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_fd2b74-1c\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_69f888-e3, .wp-block-kadence-advancedheading.kt-adv-heading833_69f888-e3[data-kb-block=\"kb-adv-heading833_69f888-e3\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_69f888-e3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_69f888-e3[data-kb-block=\"kb-adv-heading833_69f888-e3\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_69f888-e3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_69f888-e3[data-kb-block=\"kb-adv-heading833_69f888-e3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_69f888-e3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_69f888-e3\">Due to the locally set multiplier known as (Hebesatz), the municipal trade tax varies from one location to another.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_5d2af1-f5, .wp-block-kadence-advancedheading.kt-adv-heading833_5d2af1-f5[data-kb-block=\"kb-adv-heading833_5d2af1-f5\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_5d2af1-f5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_5d2af1-f5[data-kb-block=\"kb-adv-heading833_5d2af1-f5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_5d2af1-f5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_5d2af1-f5[data-kb-block=\"kb-adv-heading833_5d2af1-f5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_5d2af1-f5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_5d2af1-f5\">The combination of these factors helps us determine the average tax rate of a corporation.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_1c7134-2d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_1c7134-2d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_1c7134-2d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_1c7134-2d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_1c7134-2d > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_1c7134-2d > .kt-row-column-wrap{padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_1c7134-2d alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_3e5484-c4 > .kt-inside-inner-col,.kadence-column833_3e5484-c4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_3e5484-c4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_3e5484-c4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_3e5484-c4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_3e5484-c4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_3e5484-c4{position:relative;}@media all and (max-width: 1024px){.kadence-column833_3e5484-c4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_3e5484-c4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_3e5484-c4\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_bc7891-86, .wp-block-kadence-advancedheading.kt-adv-heading833_bc7891-86[data-kb-block=\"kb-adv-heading833_bc7891-86\"]{text-align:left;font-size:var(--global-kb-font-size-lg, 2rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_bc7891-86 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_bc7891-86[data-kb-block=\"kb-adv-heading833_bc7891-86\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_bc7891-86 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_bc7891-86[data-kb-block=\"kb-adv-heading833_bc7891-86\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_bc7891-86 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_bc7891-86\">The Statutory Corporate Income Tax<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_fed6d3-c4, .wp-block-kadence-advancedheading.kt-adv-heading833_fed6d3-c4[data-kb-block=\"kb-adv-heading833_fed6d3-c4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_fed6d3-c4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_fed6d3-c4[data-kb-block=\"kb-adv-heading833_fed6d3-c4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_fed6d3-c4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_fed6d3-c4[data-kb-block=\"kb-adv-heading833_fed6d3-c4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_fed6d3-c4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_fed6d3-c4\">A company in Germany is charged 15% statutory corporate income tax on their taxable profits. It does not matter where the businesses are stationed at, as long as they are within the Germany the same percentage of income tax will be applied across all federal states.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_0cc022-37, .wp-block-kadence-advancedheading.kt-adv-heading833_0cc022-37[data-kb-block=\"kb-adv-heading833_0cc022-37\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_0cc022-37 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_0cc022-37[data-kb-block=\"kb-adv-heading833_0cc022-37\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_0cc022-37 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_0cc022-37[data-kb-block=\"kb-adv-heading833_0cc022-37\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_0cc022-37 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_0cc022-37\">On the basis of adjustments made due to non-deductible expenses, certain statutory provisions and depreciation rules the taxable profit which is calculated according to specific German tax accounting rules might differ from the financial statement profits.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_1d8ed7-68, .wp-block-kadence-advancedheading.kt-adv-heading833_1d8ed7-68[data-kb-block=\"kb-adv-heading833_1d8ed7-68\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_1d8ed7-68 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_1d8ed7-68[data-kb-block=\"kb-adv-heading833_1d8ed7-68\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_1d8ed7-68 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_1d8ed7-68[data-kb-block=\"kb-adv-heading833_1d8ed7-68\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_1d8ed7-68 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_1d8ed7-68\">This 15% percent is the core tax that is applied to a corporation\u2019s earnings and is also the first figure that the Germany corporate tax calculator will consider while calculating taxes.<\/p>\n\n\n<style>.kb-row-layout-id833_926678-49 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_926678-49 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_926678-49 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id833_926678-49 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_926678-49 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id833_926678-49 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_926678-49 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column833_6fd06f-90 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_6fd06f-90 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_6fd06f-90 > .kt-inside-inner-col,.kadence-column833_6fd06f-90 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_6fd06f-90:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_6fd06f-90 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_6fd06f-90 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_6fd06f-90 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_6fd06f-90 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_6fd06f-90 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_6fd06f-90{position:relative;}@media all and (max-width: 1024px){.kadence-column833_6fd06f-90 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_6fd06f-90:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_6fd06f-90 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_6fd06f-90:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_6fd06f-90\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_a52544-07, .wp-block-kadence-advancedheading.kt-adv-heading833_a52544-07[data-kb-block=\"kb-adv-heading833_a52544-07\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_a52544-07 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_a52544-07[data-kb-block=\"kb-adv-heading833_a52544-07\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_a52544-07 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_a52544-07[data-kb-block=\"kb-adv-heading833_a52544-07\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_a52544-07 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_a52544-07\">What is Trade Tax?<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_808846-90, .wp-block-kadence-advancedheading.kt-adv-heading833_808846-90[data-kb-block=\"kb-adv-heading833_808846-90\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_808846-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_808846-90[data-kb-block=\"kb-adv-heading833_808846-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_808846-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_808846-90[data-kb-block=\"kb-adv-heading833_808846-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_808846-90 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_808846-90\">Trade tax is that one factor in this entire calculation that varies the most based on location. The trade tax base begins when certain deductions and add-backs are adjusted from the taxable profit. The statutory base rate is 3.5%.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_b91838-4f, .wp-block-kadence-advancedheading.kt-adv-heading833_b91838-4f[data-kb-block=\"kb-adv-heading833_b91838-4f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_b91838-4f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_b91838-4f[data-kb-block=\"kb-adv-heading833_b91838-4f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_b91838-4f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_b91838-4f[data-kb-block=\"kb-adv-heading833_b91838-4f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_b91838-4f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_b91838-4f\">When calculating the trade tax, the most variable factor is the municipality\u2019s Hebesatz also known as (multiplier) and it is expressed in percentages for instance (300%). The municipality decides how much they want the Hebesatz to be, so it varies from one municipality to another. Often times it is observed that the bigger cities tend to have a higher Hebesatz rate as compared to the small cities.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_dfde5c-04, .wp-block-kadence-advancedheading.kt-adv-heading833_dfde5c-04[data-kb-block=\"kb-adv-heading833_dfde5c-04\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_dfde5c-04 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_dfde5c-04[data-kb-block=\"kb-adv-heading833_dfde5c-04\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_dfde5c-04 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_dfde5c-04[data-kb-block=\"kb-adv-heading833_dfde5c-04\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_dfde5c-04 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_dfde5c-04\">The trade tax is therefore calculated by multiplying the base rate with the multiplier 3.5% \u00d7 (Hebesatz \/ 100). In order to compute the trade tax effectively our Germany corporate tax calculator allows you to input the percentage of your Hebesatz.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_fb26ba-a2 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_fb26ba-a2 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_fb26ba-a2 > .kt-inside-inner-col,.kadence-column833_fb26ba-a2 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_fb26ba-a2:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_fb26ba-a2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_fb26ba-a2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_fb26ba-a2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_fb26ba-a2 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_fb26ba-a2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_fb26ba-a2{position:relative;}@media all and (max-width: 1024px){.kadence-column833_fb26ba-a2 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_fb26ba-a2:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_fb26ba-a2 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_fb26ba-a2:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_fb26ba-a2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_9bc792-a0, .wp-block-kadence-advancedheading.kt-adv-heading833_9bc792-a0[data-kb-block=\"kb-adv-heading833_9bc792-a0\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_9bc792-a0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_9bc792-a0[data-kb-block=\"kb-adv-heading833_9bc792-a0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_9bc792-a0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_9bc792-a0[data-kb-block=\"kb-adv-heading833_9bc792-a0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_9bc792-a0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_9bc792-a0\">Combined Statutory Rates<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_aec146-e9, .wp-block-kadence-advancedheading.kt-adv-heading833_aec146-e9[data-kb-block=\"kb-adv-heading833_aec146-e9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_aec146-e9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_aec146-e9[data-kb-block=\"kb-adv-heading833_aec146-e9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_aec146-e9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_aec146-e9[data-kb-block=\"kb-adv-heading833_aec146-e9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_aec146-e9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_aec146-e9\">In order to attain the combined corporate tax burden of German companies, all you need to do is take the 15% federal income tax rate and add the calculated solidarity surcharge in it making it approximately (~15.825%) and lastly add the varying trade tax.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_bfa593-33, .wp-block-kadence-advancedheading.kt-adv-heading833_bfa593-33[data-kb-block=\"kb-adv-heading833_bfa593-33\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_bfa593-33 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_bfa593-33[data-kb-block=\"kb-adv-heading833_bfa593-33\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_bfa593-33 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_bfa593-33[data-kb-block=\"kb-adv-heading833_bfa593-33\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_bfa593-33 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_bfa593-33\">On the basis of local tax multiplier varying on the basis of location, the statuary tax burden for most of the places is somewhere between 29% to 31%. Our Germany corporate tax calculator displays the calculations of both individual factors as they are and also their total statuary rate.<\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_6cf5e4-e0 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_6cf5e4-e0 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_6cf5e4-e0 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_6cf5e4-e0 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_6cf5e4-e0 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_6cf5e4-e0 > .kt-row-column-wrap{padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_6cf5e4-e0 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_3fb526-ac > .kt-inside-inner-col,.kadence-column833_3fb526-ac > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_3fb526-ac > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_3fb526-ac > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_3fb526-ac > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_3fb526-ac > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_3fb526-ac{position:relative;}@media all and (max-width: 1024px){.kadence-column833_3fb526-ac > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_3fb526-ac > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_3fb526-ac\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_7a232b-46, .wp-block-kadence-advancedheading.kt-adv-heading833_7a232b-46[data-kb-block=\"kb-adv-heading833_7a232b-46\"]{text-align:center;font-size:var(--global-kb-font-size-lg, 2rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_7a232b-46 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_7a232b-46[data-kb-block=\"kb-adv-heading833_7a232b-46\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_7a232b-46 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_7a232b-46[data-kb-block=\"kb-adv-heading833_7a232b-46\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_7a232b-46 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_7a232b-46\">What are some of the factors that impact the Corporate Tax Rate<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_90c27d-04, .wp-block-kadence-advancedheading.kt-adv-heading833_90c27d-04[data-kb-block=\"kb-adv-heading833_90c27d-04\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_90c27d-04 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_90c27d-04[data-kb-block=\"kb-adv-heading833_90c27d-04\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_90c27d-04 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_90c27d-04[data-kb-block=\"kb-adv-heading833_90c27d-04\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_90c27d-04 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_90c27d-04\">Following are the various factors that have an impact on the final corporate tax in Germany. the Germany corporate tax calculator adjusts these factors and provides you with accurate results.<\/p>\n\n\n<style>.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);}.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}.kb-row-layout-id833_31fa98-4b > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}@media all and (max-width: 1024px){.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap{grid-template-columns:repeat(3, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}.kb-row-layout-id833_31fa98-4b > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_31fa98-4b alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column833_5140db-d4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_5140db-d4 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_5140db-d4 > .kt-inside-inner-col,.kadence-column833_5140db-d4 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_5140db-d4:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_5140db-d4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_5140db-d4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_5140db-d4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_5140db-d4 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_5140db-d4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_5140db-d4{position:relative;}@media all and (max-width: 1024px){.kadence-column833_5140db-d4 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_5140db-d4:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_5140db-d4 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_5140db-d4:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_5140db-d4\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_5dc22e-ef, .wp-block-kadence-advancedheading.kt-adv-heading833_5dc22e-ef[data-kb-block=\"kb-adv-heading833_5dc22e-ef\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_5dc22e-ef mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_5dc22e-ef[data-kb-block=\"kb-adv-heading833_5dc22e-ef\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_5dc22e-ef img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_5dc22e-ef[data-kb-block=\"kb-adv-heading833_5dc22e-ef\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_5dc22e-ef wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_5dc22e-ef\">Non-Deductible Expenses<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_66c45a-07, .wp-block-kadence-advancedheading.kt-adv-heading833_66c45a-07[data-kb-block=\"kb-adv-heading833_66c45a-07\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_66c45a-07 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_66c45a-07[data-kb-block=\"kb-adv-heading833_66c45a-07\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_66c45a-07 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_66c45a-07[data-kb-block=\"kb-adv-heading833_66c45a-07\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_66c45a-07 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_66c45a-07\">For tax purpose, there are some certain expenses that cannot be deduced such as portions of representation costs, entertainment expenses and penalties\/fines<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_11109c-00 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_11109c-00 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_11109c-00 > .kt-inside-inner-col,.kadence-column833_11109c-00 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_11109c-00:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_11109c-00 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_11109c-00 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_11109c-00 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_11109c-00 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_11109c-00 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_11109c-00{position:relative;}@media all and (max-width: 1024px){.kadence-column833_11109c-00 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_11109c-00:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_11109c-00 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_11109c-00:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_11109c-00\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_8e9e2d-38, .wp-block-kadence-advancedheading.kt-adv-heading833_8e9e2d-38[data-kb-block=\"kb-adv-heading833_8e9e2d-38\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_8e9e2d-38 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_8e9e2d-38[data-kb-block=\"kb-adv-heading833_8e9e2d-38\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_8e9e2d-38 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_8e9e2d-38[data-kb-block=\"kb-adv-heading833_8e9e2d-38\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_8e9e2d-38 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_8e9e2d-38\">Add-Backs<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_dcc36b-b5, .wp-block-kadence-advancedheading.kt-adv-heading833_dcc36b-b5[data-kb-block=\"kb-adv-heading833_dcc36b-b5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_dcc36b-b5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_dcc36b-b5[data-kb-block=\"kb-adv-heading833_dcc36b-b5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_dcc36b-b5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_dcc36b-b5[data-kb-block=\"kb-adv-heading833_dcc36b-b5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_dcc36b-b5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_dcc36b-b5\">It is required by some tax rules that the depreciation difference be added back. This can interest limitations or include non-arm\u2019s-length payments<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_1fc90f-1f > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_1fc90f-1f > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_1fc90f-1f > .kt-inside-inner-col,.kadence-column833_1fc90f-1f > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_1fc90f-1f:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_1fc90f-1f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_1fc90f-1f > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_1fc90f-1f > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_1fc90f-1f > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_1fc90f-1f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_1fc90f-1f{position:relative;}@media all and (max-width: 1024px){.kadence-column833_1fc90f-1f > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_1fc90f-1f:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_1fc90f-1f > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_1fc90f-1f:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_1fc90f-1f\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_450816-4f, .wp-block-kadence-advancedheading.kt-adv-heading833_450816-4f[data-kb-block=\"kb-adv-heading833_450816-4f\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_450816-4f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_450816-4f[data-kb-block=\"kb-adv-heading833_450816-4f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_450816-4f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_450816-4f[data-kb-block=\"kb-adv-heading833_450816-4f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_450816-4f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_450816-4f\">Depreciation and Amortization Rules<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_a96876-cb, .wp-block-kadence-advancedheading.kt-adv-heading833_a96876-cb[data-kb-block=\"kb-adv-heading833_a96876-cb\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_a96876-cb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_a96876-cb[data-kb-block=\"kb-adv-heading833_a96876-cb\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_a96876-cb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_a96876-cb[data-kb-block=\"kb-adv-heading833_a96876-cb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_a96876-cb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_a96876-cb\">Tax depreciation methods and useful lives may differ from accounting depreciation, changing taxable profit.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_06bc85-a3 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_06bc85-a3 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_06bc85-a3 > .kt-inside-inner-col,.kadence-column833_06bc85-a3 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_06bc85-a3:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_06bc85-a3 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_06bc85-a3 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_06bc85-a3 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_06bc85-a3 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_06bc85-a3 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_06bc85-a3{position:relative;}@media all and (max-width: 1024px){.kadence-column833_06bc85-a3 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_06bc85-a3:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_06bc85-a3 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_06bc85-a3:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_06bc85-a3\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_4eb1c1-da, .wp-block-kadence-advancedheading.kt-adv-heading833_4eb1c1-da[data-kb-block=\"kb-adv-heading833_4eb1c1-da\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_4eb1c1-da mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_4eb1c1-da[data-kb-block=\"kb-adv-heading833_4eb1c1-da\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_4eb1c1-da img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_4eb1c1-da[data-kb-block=\"kb-adv-heading833_4eb1c1-da\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_4eb1c1-da wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_4eb1c1-da\">Interest limitation Rules<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_a06fdf-d5, .wp-block-kadence-advancedheading.kt-adv-heading833_a06fdf-d5[data-kb-block=\"kb-adv-heading833_a06fdf-d5\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_a06fdf-d5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_a06fdf-d5[data-kb-block=\"kb-adv-heading833_a06fdf-d5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_a06fdf-d5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_a06fdf-d5[data-kb-block=\"kb-adv-heading833_a06fdf-d5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_a06fdf-d5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_a06fdf-d5\">Interest limitation and thin-capitalization rules can be applied by Germany in order to restrict interest expense deductions<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_51aef8-4c > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_51aef8-4c > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_51aef8-4c > .kt-inside-inner-col,.kadence-column833_51aef8-4c > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_51aef8-4c:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_51aef8-4c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_51aef8-4c > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_51aef8-4c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_51aef8-4c > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_51aef8-4c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_51aef8-4c{position:relative;}@media all and (max-width: 1024px){.kadence-column833_51aef8-4c > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_51aef8-4c:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_51aef8-4c > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_51aef8-4c:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_51aef8-4c\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_7d67ed-3c, .wp-block-kadence-advancedheading.kt-adv-heading833_7d67ed-3c[data-kb-block=\"kb-adv-heading833_7d67ed-3c\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_7d67ed-3c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_7d67ed-3c[data-kb-block=\"kb-adv-heading833_7d67ed-3c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_7d67ed-3c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_7d67ed-3c[data-kb-block=\"kb-adv-heading833_7d67ed-3c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_7d67ed-3c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_7d67ed-3c\">Loss Carryforwards and Carrybacks<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_df09ed-7c, .wp-block-kadence-advancedheading.kt-adv-heading833_df09ed-7c[data-kb-block=\"kb-adv-heading833_df09ed-7c\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_df09ed-7c mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_df09ed-7c[data-kb-block=\"kb-adv-heading833_df09ed-7c\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_df09ed-7c img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_df09ed-7c[data-kb-block=\"kb-adv-heading833_df09ed-7c\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_df09ed-7c wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_df09ed-7c\">The present value of deferred tax assets and current tax bills is affected by tax loss rules.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_868ab4-08 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_868ab4-08 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_868ab4-08 > .kt-inside-inner-col,.kadence-column833_868ab4-08 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_868ab4-08:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_868ab4-08 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_868ab4-08 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_868ab4-08 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_868ab4-08 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_868ab4-08 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_868ab4-08{position:relative;}@media all and (max-width: 1024px){.kadence-column833_868ab4-08 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_868ab4-08:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_868ab4-08 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_868ab4-08:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_868ab4-08\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_5d2f2b-22, .wp-block-kadence-advancedheading.kt-adv-heading833_5d2f2b-22[data-kb-block=\"kb-adv-heading833_5d2f2b-22\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_5d2f2b-22 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_5d2f2b-22[data-kb-block=\"kb-adv-heading833_5d2f2b-22\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_5d2f2b-22 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_5d2f2b-22[data-kb-block=\"kb-adv-heading833_5d2f2b-22\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_5d2f2b-22 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_5d2f2b-22\">Rules for Affiliated Companies and Group Taxation<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_1ce4c0-a6, .wp-block-kadence-advancedheading.kt-adv-heading833_1ce4c0-a6[data-kb-block=\"kb-adv-heading833_1ce4c0-a6\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_1ce4c0-a6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_1ce4c0-a6[data-kb-block=\"kb-adv-heading833_1ce4c0-a6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_1ce4c0-a6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_1ce4c0-a6[data-kb-block=\"kb-adv-heading833_1ce4c0-a6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_1ce4c0-a6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_1ce4c0-a6\">Tax outcomes can be changed due to tax consolidation rules which allows profit and loss pooling under certain circumstance.<\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-lg, 3rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap > *:nth-child(3n of *:not(style)){grid-column:1 \/ -1;}.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id833_dfc1f7-93 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap > *:nth-child(3n of *:not(style)){grid-column:1 \/ -1;}}@media all and (max-width: 1024px){.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_dfc1f7-93 > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_dfc1f7-93 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-last-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_b7ad55-05 > .kt-inside-inner-col,.kadence-column833_b7ad55-05 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_b7ad55-05 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_b7ad55-05 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_b7ad55-05 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_b7ad55-05 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_b7ad55-05{position:relative;}@media all and (max-width: 1024px){.kadence-column833_b7ad55-05 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_b7ad55-05 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_b7ad55-05\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_ab3104-78, .wp-block-kadence-advancedheading.kt-adv-heading833_ab3104-78[data-kb-block=\"kb-adv-heading833_ab3104-78\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_ab3104-78 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_ab3104-78[data-kb-block=\"kb-adv-heading833_ab3104-78\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_ab3104-78 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_ab3104-78[data-kb-block=\"kb-adv-heading833_ab3104-78\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_ab3104-78 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_ab3104-78\">The impact of Losses, Carryforwards, and Carrybacks on Tax Payable<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_83650e-2e, .wp-block-kadence-advancedheading.kt-adv-heading833_83650e-2e[data-kb-block=\"kb-adv-heading833_83650e-2e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_83650e-2e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_83650e-2e[data-kb-block=\"kb-adv-heading833_83650e-2e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_83650e-2e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_83650e-2e[data-kb-block=\"kb-adv-heading833_83650e-2e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_83650e-2e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_83650e-2e\">Extended carryforwards and limited loss carrybacks are allowed by Germany under certain rules and condition. The current tax payable can be lowered by past losses if they exist. Our Germany corporate tax calculator lets you know if the group relief rules apply to your corporation or not by allowing you options to input available loss carryforwards and carrybacks.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{display:flex;}.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col,.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column833_6d6ef2-a2{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_6d6ef2-a2{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_6d6ef2-a2{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column833_6d6ef2-a2{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_6d6ef2-a2{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column833_6d6ef2-a2{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_6d6ef2-a2{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_6d6ef2-a2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_6d6ef2-a2\"><div class=\"kt-inside-inner-col\"><style>.kb-image833_9c2d09-c8 .kb-image-has-overlay:after{opacity:0.3;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;}.kb-image833_9c2d09-c8 img.kb-img, .kb-image833_9c2d09-c8 .kb-img img{border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;box-shadow:0px 8px 24px -4px rgba(0, 0, 0, 0.15);}<\/style>\n<figure class=\"wp-block-kadence-image kb-image833_9c2d09-c8\"><img decoding=\"async\" width=\"1080\" height=\"608\" src=\"https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/losses-carryforwards-carrybacks.webp\" alt=\"\" class=\"kb-img wp-image-849\" title=\"\" srcset=\"https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/losses-carryforwards-carrybacks.webp 1080w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/losses-carryforwards-carrybacks-300x169.webp 300w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/losses-carryforwards-carrybacks-1024x576.webp 1024w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/losses-carryforwards-carrybacks-768x432.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/figure>\n<\/div><\/div>\n\n\n<style>.kadence-column833_7762bc-e2 > .kt-inside-inner-col,.kadence-column833_7762bc-e2 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_7762bc-e2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_7762bc-e2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_7762bc-e2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_7762bc-e2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_7762bc-e2{position:relative;}@media all and (max-width: 1024px){.kadence-column833_7762bc-e2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_7762bc-e2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_7762bc-e2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_4cc069-2a, .wp-block-kadence-advancedheading.kt-adv-heading833_4cc069-2a[data-kb-block=\"kb-adv-heading833_4cc069-2a\"]{padding-top:var(--global-kb-spacing-lg, 3rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_4cc069-2a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_4cc069-2a[data-kb-block=\"kb-adv-heading833_4cc069-2a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_4cc069-2a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_4cc069-2a[data-kb-block=\"kb-adv-heading833_4cc069-2a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_4cc069-2a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_4cc069-2a\">Recent Policy Developments and Future Rates<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_9c63b0-09, .wp-block-kadence-advancedheading.kt-adv-heading833_9c63b0-09[data-kb-block=\"kb-adv-heading833_9c63b0-09\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_9c63b0-09 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_9c63b0-09[data-kb-block=\"kb-adv-heading833_9c63b0-09\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_9c63b0-09 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_9c63b0-09[data-kb-block=\"kb-adv-heading833_9c63b0-09\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_9c63b0-09 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_9c63b0-09\">Over time due to new tax rules and latest political initiatives the effective rate can change. Methods to incentivize investment and gradually lowering the federal corporate rate have been discussed in recent government proposals and policy discussions.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_20b87c-b0, .wp-block-kadence-advancedheading.kt-adv-heading833_20b87c-b0[data-kb-block=\"kb-adv-heading833_20b87c-b0\"]{padding-top:var(--global-kb-spacing-lg, 3rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_20b87c-b0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_20b87c-b0[data-kb-block=\"kb-adv-heading833_20b87c-b0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_20b87c-b0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_20b87c-b0[data-kb-block=\"kb-adv-heading833_20b87c-b0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_20b87c-b0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_20b87c-b0\">Best Practices for using a Germany Corporate Tax Calculator<\/h2>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items833_6fd888-67:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_6fd888-67 ul.kt-svg-icon-list{grid-row-gap:15px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_6fd888-67 .kb-svg-icon-wrap{font-size:10px;color:var(--global-palette9, #ffffff);}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_6fd888-67 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:15px;}.kt-svg-icon-list-items833_6fd888-67 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_6fd888-67 ul.kt-svg-icon-list .kt-svg-icon-list-single{background-color:var(--global-palette1, #3182CE);border-radius:10%;border-color:var(--global-palette1, #3182CE);border-width:1px;border-style:solid;padding:4px;}@media all and (max-width: 767px){.wp-block-kadence-iconlist.kt-svg-icon-list-items833_6fd888-67 ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_6fd888-67 .kb-svg-icon-wrap{font-size:12px;}}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items833_6fd888-67 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-833_711730-41 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_711730-41\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Use actual municipal Hebesatz<\/strong> \u2014In this calculation the locations matters the most so don\u2019t rely on averages.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_f00226-f4 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_f00226-f4\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>&nbsp;For permanent differences and add-backs<\/strong> <strong>adjust profit<\/strong>\u2014 timing differences and non-deductible items should be included&nbsp;<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_76f6cd-be .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_76f6cd-be\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Model loss carryforwards conservatively<\/strong> \u2014The usage of model scenarios and change rules could be limited by the tax authorities&nbsp;<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_acf461-40 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_acf461-40\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Account for deferred taxes<\/strong> \u2014current tax payable and deferred tax positions can be views by a full accounting<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_4355d8-40 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_4355d8-40\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><strong>Run sensitivity checks<\/strong> \u2014interest can swing effective rate meaningfully if small changes are made to Hebesatz or allowable interest<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_d2f87f-38 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_d2f87f-38 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_d2f87f-38 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-xxl, 5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-xs, 1rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_d2f87f-38 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_d2f87f-38 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_d2f87f-38 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_d2f87f-38 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_7b7d31-fa > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-lg, 3rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-lg, 3rem);}.kadence-column833_7b7d31-fa > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_7b7d31-fa > .kt-inside-inner-col,.kadence-column833_7b7d31-fa > .kt-inside-inner-col:before{border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;}.kadence-column833_7b7d31-fa:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette1, #3182CE);}.kadence-column833_7b7d31-fa:hover > .kt-inside-inner-col,.kadence-column833_7b7d31-fa:hover > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column833_7b7d31-fa > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_7b7d31-fa > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_7b7d31-fa > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_7b7d31-fa > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column833_7b7d31-fa > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_7b7d31-fa{position:relative;}@media all and (max-width: 1024px){.kadence-column833_7b7d31-fa > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_7b7d31-fa:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 767px){.kadence-column833_7b7d31-fa > .kt-inside-inner-col{padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_7b7d31-fa:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette1, #3182CE);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_7b7d31-fa\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac, .wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac[data-kb-block=\"kb-adv-heading833_5828b4-ac\"]{text-align:center;font-style:normal;text-shadow:1px 1px 1px var(--global-palette1, #3182CE);}.wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac[data-kb-block=\"kb-adv-heading833_5828b4-ac\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac[data-kb-block=\"kb-adv-heading833_5828b4-ac\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac, .wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac[data-kb-block=\"kb-adv-heading833_5828b4-ac\"]{text-shadow:1px 1px 1px var(--global-palette1, #3182CE);}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac, .wp-block-kadence-advancedheading.kt-adv-heading833_5828b4-ac[data-kb-block=\"kb-adv-heading833_5828b4-ac\"]{text-shadow:1px 1px 1px var(--global-palette1, #3182CE);}}<\/style>\n<h2 class=\"kt-adv-heading833_5828b4-ac wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading833_5828b4-ac\">Conclusion<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_cf13d8-eb, .wp-block-kadence-advancedheading.kt-adv-heading833_cf13d8-eb[data-kb-block=\"kb-adv-heading833_cf13d8-eb\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_cf13d8-eb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_cf13d8-eb[data-kb-block=\"kb-adv-heading833_cf13d8-eb\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_cf13d8-eb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_cf13d8-eb[data-kb-block=\"kb-adv-heading833_cf13d8-eb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_cf13d8-eb wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading833_cf13d8-eb\">A good functional calculator like Germany corporate tax calculator does more than just multiply profit with a single rate. It makes taxable-base adjustments and provides accurate depiction of what a firm\u2019s tax bill will look like by factoring in 15% model federal corporate tax, 5.5% of the solidarity surcharge and the municipal trade tax (3.5% base \u00d7 Hebesatz). It also provides fields to input data such as interest limitation effects, loss carryforwards, depreciation differences and non-deductible expenses. When used correctly it proves to be a indispensable tool for calculating corporate tax in Germany.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_82a761-bd > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-xl, 4rem);}.kadence-column833_82a761-bd > .kt-inside-inner-col,.kadence-column833_82a761-bd > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_82a761-bd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_82a761-bd > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_82a761-bd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_82a761-bd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_82a761-bd{position:relative;}@media all and (max-width: 1024px){.kadence-column833_82a761-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_82a761-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_82a761-bd\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_9645fe-13, .wp-block-kadence-advancedheading.kt-adv-heading833_9645fe-13[data-kb-block=\"kb-adv-heading833_9645fe-13\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_9645fe-13 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_9645fe-13[data-kb-block=\"kb-adv-heading833_9645fe-13\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_9645fe-13 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_9645fe-13[data-kb-block=\"kb-adv-heading833_9645fe-13\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_9645fe-13 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_9645fe-13\">FAQs for Germany Corporate Tax Calculator<\/h2>\n\n\n<style>.kt-accordion-id833_426454-74 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:2px;}.kt-accordion-id833_426454-74 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;background:var(--global-palette7, #EDF2F7);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;background:var(--global-palette1, #3182CE);color:var(--global-palette9, #ffffff);padding-top:10px;padding-right:14px;padding-bottom:10px;padding-left:14px;}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id833_426454-74 .kt-blocks-accordion-header:focus-visible{color:var(--global-palette9, #ffffff);background:var(--global-palette6, #718096);border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette6, #718096);}.kt-accordion-id833_426454-74 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:var(--global-palette9, #ffffff);background:var(--global-palette2, #2B6CB0);border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_426454-74:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette2, #2B6CB0);}@media all and (max-width: 1024px){.kt-accordion-id833_426454-74 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}}@media all and (max-width: 1024px){.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id833_426454-74 .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}}@media all and (max-width: 1024px){.kt-accordion-id833_426454-74 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}}@media all and (max-width: 767px){.kt-accordion-id833_426454-74 .kt-accordion-inner-wrap{display:block;}.kt-accordion-id833_426454-74 .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:2px;}.kt-accordion-id833_426454-74 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id833_426454-74 .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id833_426454-74 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id833_426454-74 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id833_426454-74 kt-accordion-has-6-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane833_aebbd0-f4\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Is corporate tax 30% in Germany?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_ef04a2-5f, .wp-block-kadence-advancedheading.kt-adv-heading833_ef04a2-5f[data-kb-block=\"kb-adv-heading833_ef04a2-5f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_ef04a2-5f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_ef04a2-5f[data-kb-block=\"kb-adv-heading833_ef04a2-5f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_ef04a2-5f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_ef04a2-5f[data-kb-block=\"kb-adv-heading833_ef04a2-5f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_ef04a2-5f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_ef04a2-5f\">Corporate tax is not determined on its own, there are several other factors that impact it<br>Such as solidarity surcharge and municipality multiplier. The combined corporate tax of these factors is less than 25% in many municipalities. However, the official corporate tax average is 29.9%<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane833_78d4aa-d2\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">How is a GmbH taxed in Germany?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_6def03-90, .wp-block-kadence-advancedheading.kt-adv-heading833_6def03-90[data-kb-block=\"kb-adv-heading833_6def03-90\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_6def03-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_6def03-90[data-kb-block=\"kb-adv-heading833_6def03-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_6def03-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_6def03-90[data-kb-block=\"kb-adv-heading833_6def03-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_6def03-90 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_6def03-90\">In Germany corporate tax is the primary tax that every GmbH has to pay. This tax is currently 15% of the taxable income made by GmbH and it includes interest, dividends, and profits made from various business activities.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane833_521dba-e1\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Does the calculator include the solidarity surcharge?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_195a5f-dc, .wp-block-kadence-advancedheading.kt-adv-heading833_195a5f-dc[data-kb-block=\"kb-adv-heading833_195a5f-dc\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_195a5f-dc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_195a5f-dc[data-kb-block=\"kb-adv-heading833_195a5f-dc\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_195a5f-dc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_195a5f-dc[data-kb-block=\"kb-adv-heading833_195a5f-dc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_195a5f-dc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_195a5f-dc\">Yes. The Germany Corporate Tax Calculator factors in the solidarity surcharge, which is 5.5% of the corporate tax amount and not of the total taxable profit.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-5 kt-pane833_6f9438-44\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Is trade tax included in the calculation?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_ea85e0-55, .wp-block-kadence-advancedheading.kt-adv-heading833_ea85e0-55[data-kb-block=\"kb-adv-heading833_ea85e0-55\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_ea85e0-55 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_ea85e0-55[data-kb-block=\"kb-adv-heading833_ea85e0-55\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_ea85e0-55 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_ea85e0-55[data-kb-block=\"kb-adv-heading833_ea85e0-55\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_ea85e0-55 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_ea85e0-55\">The calculator can include trade tax if you input your municipality\u2019s trade tax rate. This rate typically ranges from 7% to 17%, depending on location.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane833_699436-17\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Who needs to pay corporate tax in Germany?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_69a35e-ca, .wp-block-kadence-advancedheading.kt-adv-heading833_69a35e-ca[data-kb-block=\"kb-adv-heading833_69a35e-ca\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_69a35e-ca mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_69a35e-ca[data-kb-block=\"kb-adv-heading833_69a35e-ca\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_69a35e-ca img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_69a35e-ca[data-kb-block=\"kb-adv-heading833_69a35e-ca\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_69a35e-ca wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_69a35e-ca\">Corporate tax applies to legal entities such as limited liability companies (GmbH), joint-stock companies (AG), cooperatives, and certain associations.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>A Complete Guide on How to use Germany Corporate Tax Calculator In Germany every investor,&#8230;<\/p>\n","protected":false},"author":3,"featured_media":855,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-self-employment"],"taxonomy_info":{"category":[{"value":19,"label":"Business &amp; Self-Employment"}]},"featured_image_src_large":["https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/germany-corporate-tax-calculator-1024x576.webp",1024,576,true],"author_info":{"display_name":"Pro-finanz-Ra-ch-ner","author_link":"https:\/\/profinanzrechner.de\/en\/author\/pro-finanz-ra-ch-ner\/"},"comment_info":0,"category_info":[{"term_id":19,"name":"Business &amp; Self-Employment","slug":"business-self-employment","term_group":0,"term_taxonomy_id":19,"taxonomy":"category","description":"","parent":0,"count":3,"filter":"raw","cat_ID":19,"category_count":3,"category_description":"","cat_name":"Business &amp; Self-Employment","category_nicename":"business-self-employment","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts\/833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/comments?post=833"}],"version-history":[{"count":2,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts\/833\/revisions"}],"predecessor-version":[{"id":1312,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts\/833\/revisions\/1312"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/media\/855"}],"wp:attachment":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/media?parent=833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/categories?post=833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/tags?post=833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}