{"id":16527,"date":"2025-05-13T17:47:30","date_gmt":"2025-05-13T14:47:30","guid":{"rendered":"https:\/\/poshuk.info\/podatky-dlya-biznesu-v-nimechchyni\/"},"modified":"2026-07-17T15:33:06","modified_gmt":"2026-07-17T12:33:06","slug":"taxes-for-businesses-in-germany","status":"publish","type":"post","link":"https:\/\/poshuk.info\/en\/taxes-for-businesses-in-germany\/","title":{"rendered":"Taxes for businesses in Germany"},"content":{"rendered":"\n<ul class=\"wp-block-list\">\n<li><a href=\"#tax-Einzelunternehmen\">Einzelunternehmen (Individual entrepreneurship)<\/a><\/li>\n\n\n\n<li><a href=\"#tax-gmbh\">GmbH (Limited Liability Company)<\/a><\/li>\n\n\n\n<li><a href=\"#tax-UG\">Unternehmergesellschaft (haftungsbeschr\u00e4nkt) \u2013 UG (Mini-GmbH) (simplified form GmbH)<\/a><\/li>\n\n\n\n<li><a href=\"#tax-OHG\">Offene Handelsgesellschaft (OHG) \u2013 Full trading company<\/a><\/li>\n\n\n\n<li><a href=\"#tax-KG\">Kommanditgesellschaft (KG) \u2013 Limited partnership<\/a><\/li>\n\n\n\n<li><a href=\"#tax-Zweigniederlassung\">Zweigniederlassung (Branch of a foreign company)<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-Einzelunternehmen\">Taxes for Einzelunternehmen (Individual Business)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Individual entrepreneurship (Einzelunternehmen)<\/strong> in Germany is subject to several types of taxation. Since the enterprise does not have the status of a separate legal entity, <strong>all profits are taxed as personal income of the entrepreneur<\/strong>. Below are the main taxes paid by an individual entrepreneur:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Personal income tax (Einkommensteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> progressive &#8211; from 0% to 45% depending on the amount of profit.<\/li>\n\n\n\n<li><strong>Additionally:<\/strong> for incomes over 277,826 euros (for singles) is applied <strong>&#8220;rich tax&#8221;<\/strong> \u2013 an additional tax of 3% (that is, the total rate is up to 48%).<\/li>\n\n\n\n<li><strong>Taxable:<\/strong> the entrepreneur&#8217;s net profit after all allowed expenses.<\/li>\n\n\n\n<li><strong>Reporting form:<\/strong> annual declaration (Einkommensteuererkl\u00e4rung).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Trade tax (Gewerbesteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mandatory:<\/strong> for Einzelunternehmen which are registered as <strong>commercial enterprise (Gewerbebetrieb)<\/strong>.<\/li>\n\n\n\n<li><strong>Bid:<\/strong> a base rate of 3.5%, which is multiplied by a coefficient (Hebesatz) set by the local authority (usually 200%\u2013900%).<\/li>\n\n\n\n<li><strong>Privilege:<\/strong> the first <strong>24,500 euros of profit is exempt from this tax<\/strong>.<\/li>\n\n\n\n<li><strong>Partially calculated<\/strong> from personal income tax to avoid double taxation.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Value added tax (Umsatzsteuer \/ Mehrwertsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong>\n<ul class=\"wp-block-list\">\n<li>standard \u2013 19%<\/li>\n\n\n\n<li>reduced &#8211; 7% (for certain goods\/services)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Entrepreneurs with turnover &lt;22,000 EUR\/year<\/strong> can use <strong>&#8220;small business regime&#8221; (Kleinunternehmerregelung)<\/strong> &#8211; exemption from paying and issuing VAT.<\/li>\n\n\n\n<li><strong>Declarations:<\/strong> monthly or quarterly reports to the tax office.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Contributions to social insurance<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">(Not taxes in the literal sense, but mandatory for most entrepreneurs)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Medical insurance (Krankenversicherung):<\/strong> mandatory, private or public.<\/li>\n\n\n\n<li><strong>Pension insurance (Rentenversicherung):<\/strong> mandatory for some professions (for example, craftsmen, teachers).<\/li>\n\n\n\n<li><strong>Other contributions:<\/strong> accident insurance, care insurance.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Visnovok:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">An individual entrepreneur in Germany pays <strong>income tax, sales tax (if applicable), VAT<\/strong>, and also makes social contributions. With proper planning and competent accounting, you can optimize your tax burden and legally take advantage of numerous benefits and deductions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-gmbh\">Taxes for Gesellschaft mit beschr\u00e4nkter Haftung (GmbH) \u2013 Limited Liability Company<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Limited Liability Company (GmbH)<\/strong> is one of the most popular forms of companies in Germany <strong>an independent legal entity<\/strong>, and therefore is taxed separately from its owners. GmbH pays a number of basic taxes related to profit, turnover and other financial aspects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here <strong>basic taxes<\/strong>, which the GmbH is obliged to pay in Germany:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Corporate tax (K\u00f6rperschaftsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> 15% of taxable profit<\/li>\n\n\n\n<li><strong>Additionally:<\/strong> 5,5% <strong>additional solidarity fee<\/strong> (Solidarit\u00e4tszuschlag) from the amount of corporate tax \u2192 effective rate \u2248 <strong>15,825%<\/strong><\/li>\n\n\n\n<li><strong>Applies to:<\/strong> of the company&#8217;s net profit, after all expenses<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Trade tax (Gewerbesteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> basic \u2013 3.5%, multiplied by <strong>local coefficient (Hebesatz)<\/strong>, which defines the municipality<\/li>\n\n\n\n<li><strong>Effective rate:<\/strong> usually from <strong>7% to 17%<\/strong>, depending on the region (for example, in Berlin &#8211; ~14.35%)<\/li>\n\n\n\n<li><strong>Not subject to deduction<\/strong> from corporate tax, as in the case of individuals<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Tax on dividends (Kapitalertragsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> 25% + 5.5% of the solidarity fee \u2192 effective <strong>26,375%<\/strong><\/li>\n\n\n\n<li><strong>Applies to:<\/strong> when paying dividends to founders\/owners<\/li>\n\n\n\n<li><strong>Note:<\/strong> if the owner is a legal entity in Germany or the EU, benefits or exemptions may apply<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Value added tax (Umsatzsteuer \/ Mehrwertsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong>\n<ul class=\"wp-block-list\">\n<li>standard \u2013 <strong>19%<\/strong><\/li>\n\n\n\n<li>reduced &#8211; <strong>7%<\/strong> (for certain goods\/services)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>GmbH is required to register as a VAT payer<\/strong>, submit monthly or quarterly returns and issue invoices including VAT.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Contributions to social insurance (for employees)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">GmbH as an employer pays part of the social security contributions for its employees:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pension insurance (Rentenversicherung)<\/li>\n\n\n\n<li>Health insurance (Krankenversicherung)<\/li>\n\n\n\n<li>Unemployment insurance<\/li>\n\n\n\n<li>Care and accident insurance<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Note:<\/strong> the director (Gesch\u00e4ftsf\u00fchrer), if employed, is also subject to these contributions, but in the case of a sole proprietorship GmbH, this may vary.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Visnovok:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GmbH in Germany pays:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>15,825% <strong>corporate tax<\/strong>,<\/li>\n\n\n\n<li>7\u201317% <strong>trade tax<\/strong>,<\/li>\n\n\n\n<li>19% (or 7%) <strong>VAT<\/strong>,<\/li>\n\n\n\n<li>26,375% <strong>tax on dividends<\/strong>,<\/li>\n\n\n\n<li>as well as <strong>contributions to social insurance<\/strong> for their employees.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This structure is suitable for medium and large businesses that are aspiring <strong>limit personal liability<\/strong>, mother <strong>transparent tax system<\/strong> and <strong>enhanced opportunities for optimization<\/strong> taxes at the company level.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-UG\">Fees for Unternehmergesellschaft (haftungsbeschr\u00e4nkt) \u2013 UG (Mini-GmbH)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Entrepreneurial company (limited liability) \u2013 UG (mini-GmbH)<\/strong> is a simplified version of a GmbH, created specifically for small businesses with minimal start-up capital (from 1 euro). Despite this simplified form, <strong>UG is taxed as a full-fledged company<\/strong>, i.e. the same as GmbH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Here are the main ones <strong>taxes and mandatory payments<\/strong>, which must be paid by UG in Germany:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Corporate tax (K\u00f6rperschaftsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> 15%<\/li>\n\n\n\n<li><strong>Additionally:<\/strong> 5,5% <strong>solidarity levy (Solidarit\u00e4tszuschlag)<\/strong> \u2192 <strong>effective rate: 15.825%<\/strong><\/li>\n\n\n\n<li><strong>Taxable:<\/strong> net profit of the company<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Trade tax (Gewerbesteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Base rate:<\/strong> 3,5%<\/li>\n\n\n\n<li><strong>Multiply by a factor (Hebesatz):<\/strong> set by local authorities (usually 200%\u2013900%)<\/li>\n\n\n\n<li><strong>Effective rate:<\/strong> on average 7\u201317%<\/li>\n\n\n\n<li><strong>It is taken into account separately:<\/strong> unlike individuals, UG cannot partially deduct this tax from the corporate tax<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Tax on dividends (Kapitalertragsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> 25% + 5.5% of the solidarity fee \u2192 <strong>26,375%<\/strong><\/li>\n\n\n\n<li><strong>Applies to:<\/strong> to the payment of profits to the founders<\/li>\n\n\n\n<li><strong>Possible benefits:<\/strong> for corporate investors from the EU (according to the EU directive or tax agreements)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. VAT \u2013 Value Added Tax (Umsatzsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong>\n<ul class=\"wp-block-list\">\n<li>standard \u2013 19%<\/li>\n\n\n\n<li>reduced &#8211; 7% (for some services\/goods)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Mandatory VAT registration<\/strong>, if the turnover exceeds 22,000 euros\/year<\/li>\n\n\n\n<li><strong>Reporting:<\/strong> monthly, quarterly or annually<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Contributions to social insurance (if UG has employees)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Health, pension, unemployment, care and accident insurance<\/strong><\/li>\n\n\n\n<li>UG as an employer pays approximately 20-22% of wages in contributions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Note:<\/strong> if the UG has only one founder and he is also a director, then social contributions may be optional, depending on the status (for example, in the case of full control of the company).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. Mandatory profit retention<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>UG obliged <strong>accumulate a reserve fund<\/strong>: at least 25% of net profit every year<\/li>\n\n\n\n<li>This continues until the company reaches capital <strong>25,000 euros<\/strong>, after which it can be turned into a full-fledged one <strong>GmbH<\/strong><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Visnovok:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>UG (Mini-GmbH)<\/strong> in Germany pays the following taxes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Corporate tax<\/strong> \u2013 15,825%<\/li>\n\n\n\n<li><strong>Trade tax<\/strong> \u2013 7\u201317%<\/li>\n\n\n\n<li><strong>Tax on dividends<\/strong> \u2013 26,375%<\/li>\n\n\n\n<li><strong>VAT<\/strong> \u2013 19% or 7%<\/li>\n\n\n\n<li><strong>Social contributions<\/strong> &#8211; if there are employees<\/li>\n\n\n\n<li><strong>Mandatory formation of reserves<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This makes UG an attractive form for small businesses and startups who want to <strong>limit personal liability<\/strong> and start operations with minimal expenses, while being ready to comply with full tax reporting.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-OHG\">Taxes for Offene Handelsgesellschaft (OHG) &#8211; Full trading company<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>General partnership (OHG)<\/strong> &#8211; this <strong>general trading company<\/strong>, which is considered a classic partnership form of business in Germany. OHG <strong>is not a separate legal entity<\/strong>, but has <strong>legal personality<\/strong>, can conclude contracts, be a party in court, own property, etc. The main feature is <strong>personal, unlimited liability of all partners<\/strong> for the company&#8217;s obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">OHG&#8217;s tax liability consists of taxation <strong>at the enterprise level<\/strong> and <strong>at the level of each partner<\/strong>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Income tax of partners (Einkommensteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>OHG <strong>does not pay income tax itself<\/strong>, but distributes the profit between the partners<\/li>\n\n\n\n<li><strong>Each partner<\/strong> includes his share of profit in personal <strong>tax declaration (Einkommensteuererkl\u00e4rung)<\/strong><\/li>\n\n\n\n<li><strong>Tax rate:<\/strong> progressive &#8211; from 0% to 45%<\/li>\n\n\n\n<li><strong>+ solidarity levy (Solidarit\u00e4tszuschlag):<\/strong> 5.5% of the amount of income tax<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Trade tax (Gewerbesteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>OHG as an enterprise<\/strong> is obliged to pay this tax<\/li>\n\n\n\n<li><strong>Bid:<\/strong> basic 3.5%, multiplied by <strong>local coefficient (Hebesatz)<\/strong> \u2192 usually <strong>7%\u201317%<\/strong><\/li>\n\n\n\n<li><strong>Privilege:<\/strong> each partner can <strong>deduct part of the sales tax paid<\/strong> when calculating your income tax (up to a certain limit)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Value added tax (Umsatzsteuer \/ Mehrwertsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong>\n<ul class=\"wp-block-list\">\n<li>standard \u2013 19%<\/li>\n\n\n\n<li>reduced &#8211; 7% (for certain goods\/services)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>OHG must be registered as a VAT payer and submit regular returns<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Contributions to social insurance<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>OHG does not pay social contributions for its partners<\/strong>, as they are not considered employees<\/li>\n\n\n\n<li><strong>OHG employees:<\/strong> if the company has employees, it is obliged to pay social contributions (as a regular employer)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Other possible taxes:<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Property tax (Grundsteuer):<\/strong> if OHG owns the property<\/li>\n\n\n\n<li><strong>Car tax (Kfz-Steuer):<\/strong> if commercial vehicles are used<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Visnovok:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>OHG in Germany pays:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Trade tax<\/strong> \u2013 at the enterprise level<\/li>\n\n\n\n<li><strong>VAT<\/strong> &#8211; when making sales<\/li>\n\n\n\n<li><strong>Income tax (Einkommensteuer)<\/strong> &#8211; they pay <strong>partners personally<\/strong>, in proportion to their share of the profit<\/li>\n\n\n\n<li><strong>Social contributions<\/strong> &#8211; only for employees<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This form of business is suitable for companies with several partners who <strong>ready to take personal responsibility<\/strong> for activity and at the same time strive <strong>flexibility in profit management<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-KG\">Taxes for Kommanditgesellschaft (KG) \u2013 Limited partnership<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Limited partnership (KG)<\/strong> &#8211; this <strong>limited partnership<\/strong> in Germany, which consists of two types of partners:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Complementary<\/strong> &#8211; carries <strong>full personal responsibility<\/strong>;<\/li>\n\n\n\n<li><strong>Kommanditist<\/strong> &#8211; answers <strong>only within the limits of their contribution<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Like OHG, <strong>KG is not an income tax payer<\/strong>, but taxed as <strong>&#8220;transparent&#8221; structure<\/strong>, where taxes are paid by the members personally, depending on the profit share.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Income tax of partners (Einkommensteuer \/ K\u00f6rperschaftsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>KG as a legal form does not pay income tax<\/strong>.<\/li>\n\n\n\n<li><strong>Partners are natural persons<\/strong> (both general partners and limited partners) pay <strong>income tax (Einkommensteuer)<\/strong>:\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> progressive &#8211; from 0% to 45% + 5.5% <strong>solidarity fee<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Partners are legal entities<\/strong> (for example, if the GmbH acts as a complementary person) are paid <strong>corporate tax (K\u00f6rperschaftsteuer)<\/strong>:\n<ul class=\"wp-block-list\">\n<li>15% + 5.5% of the solidarity fee \u2192 effectively 15.825%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Trade tax (Gewerbesteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>KG as a company pays Gewersteuer<\/strong>:\n<ul class=\"wp-block-list\">\n<li><strong>Base rate:<\/strong> 3,5% \u00d7 <strong>local coefficient (Hebesatz)<\/strong> (200\u2013900%)<\/li>\n\n\n\n<li><strong>Effective rate:<\/strong> usually <strong>7%\u201317%<\/strong><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Natural persons-partners<\/strong> they can <strong>partially deduct sales tax<\/strong> from income tax<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. VAT \u2013 Value Added Tax (Umsatzsteuer \/ Mehrwertsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>KG is required to register as a VAT payer<\/strong><\/li>\n\n\n\n<li><strong>Bets:<\/strong>\n<ul class=\"wp-block-list\">\n<li>standard \u2013 19%<\/li>\n\n\n\n<li>reduced &#8211; 7% (for some services\/goods)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Declarations<\/strong> submitted monthly, quarterly or annually (depending on turnover)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Social insurance<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Complementary persons (if natural persons):<\/strong> are considered self-employed &#8211; usually <strong>not obliged<\/strong> pay contributions but may volunteer in the pension system.<\/li>\n\n\n\n<li><strong>Limited partners:<\/strong> as passive investors &#8211; <strong>are not subject to social insurance<\/strong>.<\/li>\n\n\n\n<li><strong>Employees:<\/strong> KG is obliged to pay standard social contributions (medical, pension, unemployment and care insurance).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Other taxes (if necessary)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Property tax (Grundsteuer):<\/strong> if the partnership owns the land<\/li>\n\n\n\n<li><strong>Car tax (Kfz-Steuer):<\/strong> if using vehicles<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Visnovok:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>KG in Germany pays:<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>KG level<\/strong><\/td><td><strong>Tax<\/strong><\/td><td><strong>Who pays<\/strong><\/td><td><strong>Bid<\/strong><\/td><\/tr><tr><td>Enterprise<\/td><td>Gewersteuer (trade tax)<\/td><td>KG<\/td><td>7%\u201317%<\/td><\/tr><tr><td>Enterprise<\/td><td>Sales tax (\u041f\u0414\u0412)<\/td><td>KG<\/td><td>19% \/ 7%<\/td><\/tr><tr><td>Partners<\/td><td>Income tax \/ corporate tax<\/td><td>Phys. or legal persons-partners<\/td><td>0\u201345% \/ 15,825%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>KG<\/strong> is a convenient form for a family or investment business with a clear separation between active managers and passive investors. She allows <strong>distribute profits flexibly<\/strong> and <strong>optimize taxation<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-Zweigniederlassung\">Taxes for Zweigniederlassung (Branch of a foreign company)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zweigniederlassung (branch of a foreign company)<\/strong> in Germany it is <strong>a separate structural unit<\/strong> of the main company, which carries out economic activity on the territory of Germany, but <strong>is not a separate legal entity<\/strong>. However, such a branch has its own accounting, can act as a party to contracts, open accounts and is subject to German taxation <strong>just like German companies<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Below are the main taxes you must pay <strong>a branch of a foreign company in Germany<\/strong>:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>1. Corporate tax (K\u00f6rperschaftsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> 15%<\/li>\n\n\n\n<li><strong>Additionally:<\/strong> 5,5% <strong>solidarity levy (Solidarit\u00e4tszuschlag)<\/strong><\/li>\n\n\n\n<li><strong>Effective rate:<\/strong> about <strong>15,825%<\/strong><\/li>\n\n\n\n<li><strong>Taxable:<\/strong> <strong>net profit<\/strong>, received by a branch in Germany<\/li>\n\n\n\n<li><strong>Note:<\/strong> if the parent company is a legal entity from a foreign jurisdiction, its branch in Germany pays taxes <strong>only from profits related to German activities<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>2. Trade tax (Gewerbesteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong> basic \u2013 3.5%, multiplied by <strong>local coefficient (Hebesatz)<\/strong> \u2192 <strong>effective rate: 7%\u201317%<\/strong><\/li>\n\n\n\n<li><strong>Taxable:<\/strong> profit received by the branch<\/li>\n\n\n\n<li><strong>Not subject to deduction:<\/strong> as in the case of GmbH<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>3. Value added tax (Umsatzsteuer \/ Mehrwertsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bid:<\/strong>\n<ul class=\"wp-block-list\">\n<li>standard \u2013 19%<\/li>\n\n\n\n<li>reduced &#8211; 7% (for some goods and services)<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>The branch must be registered as a VAT payer<\/strong> and submit declarations<\/li>\n\n\n\n<li><strong>A tax payer<\/strong> there is exactly a branch, regardless of where the main company is located<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>4. Tax on dividends (Kapitalertragsteuer)<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Applies only if the branch pays profits in the form of dividends<\/strong><\/li>\n\n\n\n<li>Because <strong>a branch is not legally a separate company<\/strong>, she usually <strong>does not pay dividends<\/strong>, and transfers the profit to the head office \u2014 this can be interpreted as <strong>&#8220;hidden profit sharing&#8221;<\/strong> and be taxed<\/li>\n\n\n\n<li><strong>Income repatriation tax:<\/strong> may be applied depending on the tax treaty between Germany and the country of incorporation of the parent company<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>5. Social contributions (if there are employees)<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">There is a branch <strong>the employer<\/strong> and should:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>register in the social insurance system<\/li>\n\n\n\n<li>pay contributions to:\n<ul class=\"wp-block-list\">\n<li>health insurance (Krankenversicherung)<\/li>\n\n\n\n<li>pension insurance (Rentenversicherung)<\/li>\n\n\n\n<li>unemployment insurance<\/li>\n\n\n\n<li>care and accident insurance<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>6. Other possible taxes<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Property tax (Grundsteuer):<\/strong> if the branch owns real estate in Germany<\/li>\n\n\n\n<li><strong>Car tax (Kfz-Steuer):<\/strong> in case of using transport<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Visnovok:<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Zweigniederlassung (branch of a foreign company)<\/strong> in Germany pays:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tax<\/strong><\/td><td><strong>Bid<\/strong><\/td><td><strong>Who pays<\/strong><\/td><\/tr><tr><td>Corporate tax<\/td><td>15% + 5.5% solidarity fee<\/td><td>Affiliate<\/td><\/tr><tr><td>Trade tax<\/td><td>7%\u201317%<\/td><td>Affiliate<\/td><\/tr><tr><td>Sales tax (\u041f\u0414\u0412)<\/td><td>19% \/ 7%<\/td><td>Affiliate<\/td><\/tr><tr><td>Social contributions<\/td><td>~20\u201322% of salary<\/td><td>Branch (as an employer)<\/td><\/tr><tr><td>Repatriation of profits is possible<\/td><td>depends on the tax treaty<\/td><td>Main company (indirectly)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Advice:<\/strong> When opening a branch in Germany, international regulations should be taken into account <strong>conventions on the avoidance of double taxation<\/strong> \u2014 they often regulate the taxation of profits transferred from the branch to the parent company. You can order legal advice on company registration in Germany <a href=\"https:\/\/poshuk.info\/en\/categories\/business-registration\/registration-of-companies-in-germany\/\">on this page<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Taxes for Einzelunternehmen (Individual Business) Individual entrepreneurship (Einzelunternehmen) in Germany is subject to several types of taxation. Since the enterprise does not have the status of a separate legal entity, all profits are taxed as personal income of the entrepreneur. Below are the main taxes paid by an individual entrepreneur: 1. Personal income tax (Einkommensteuer) [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":16431,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2294],"tags":[3238],"class_list":["post-16527","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-and-finance-in-the-eu","tag-taxes-for-businesses-in-germany"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxes for businesses in Germany - Poshuk.info<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/poshuk.info\/en\/taxes-for-businesses-in-germany\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxes for businesses in Germany - Poshuk.info\" \/>\n<meta property=\"og:description\" content=\"Taxes for Einzelunternehmen (Individual Business) Individual entrepreneurship (Einzelunternehmen) in Germany is subject to several types of taxation. 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