assess corporation tax
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Steuern und Abgaben
As a managing director (e.g. of a limited liability company) or board of directors (e.g. of an AG, cooperative or association) you may have to file a corporate income tax return.
Basic information
The taxable income of certain corporations, associations of persons and assets is subject to corporate income tax. These include, among others
- Corporations
- Cooperatives
- mutual insurance companies
- Associations and foundations with legal capacity
- Associations and foundations without legal capacity
As a rule, a corporate income tax return must be submitted for these entities subject to corporate income tax. This declaration must be accompanied by a balance sheet and a profit and loss account or a revenue-surplus statement as well as (depending on the taxpayer's legal form) further declarations and documents.
The corporate income tax rate is 15 percent, in addition a solidarity surcharge of 5.5 percent of the corporate income tax is levied.
