Module 120 min2353 wordsFree — no account
From the annual accounts to the distribution resolution: return, receipt and hidden profit distribution
Dated official sources, and the contents this module links to · 1 section
Official sources
- KStG § 8 Determination of income — subsection 3, distribution of income and hidden profit distribution — verified on September 23, 2026
- KStG § 31 Duty to file, assessment and collection of corporation tax — subsections 1, 1a and 2 — verified on September 23, 2026
- AO § 149 Filing of tax returns — subsections 2 and 3 — verified on September 23, 2026
- GmbHG § 29 Appropriation of the result — verified on September 23, 2026
- EStG § 44 Payment of withholding tax on investment income — subsections 2 and 5, receipt and liability — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Corporation tax rate for assessment periods up to 2027, hence also 2026 (§ 23(1) no. 1 KStG) — 15 %
gesetze-im-internet.de · 2026 rules - Solidarity surcharge on corporation tax and on withholding tax on investment income (§ 4 SolZG) — 5.5 %
gesetze-im-internet.de · 2026 rules - Standard deadline for annual returns after the end of the calendar year (§ 149(2) AO) — 7 months
gesetze-im-internet.de · 2026 rules - Deadline with a tax adviser engaged, to the last day of February of the second following year (§ 149(3) AO) — 14 months
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.