German Sworn Translation

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

As stated in the assessment notice.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

25/25/0

25/0/15

19

Capital gains are subject to the normal corporate tax rate.

26.59

11.00