Computing German corporation tax and trade tax
The descending rate path of § 23 KStG down to 10 % from 2032, the solidarity surcharge with no threshold for corporations, and then the four steps of trade tax: trading income with the weighted add-backs of § 8 no. 1, rounding before allowance, a tax base figure of 3.5 % and the municipality's multiplier. Two modules with fully worked cases.
Intermediate2 modules38 minModule 1 free to read
2026 rules — verified on September 22, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Taxing a GmbH and distributing profits· Step 1 of 10· Next step: Profit distributions and the contribution account of a GmbH
This content is part of the path: Computing and filing trade tax· Step 1 of 10· Next step: German trade tax: add-backs, apportionment and credit
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Name the legal forms subject to unlimited corporation tax liability
- Explain why all of a GmbH's income counts as trading income
- Read the descending rate path of § 23 KStG through to 2032
- Place the effect of a hidden profit distribution on taxable income
- Explain why the solidarity surcharge threshold is of no use to a GmbH
- Build trading income as profit plus add-backs minus reductions
- Reproduce the structure of § 8 no. 1 GewStG with its weightings
- Apply rounding, allowance and tax base figure in the right order
- Explain why the allowance is not available to a GmbH
- Place the role of the municipal multiplier and its deadlines
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 119 minFree — no accountCorporation tax and its surchargeWhat you will be able to do
- Name the legal forms subject to unlimited corporation tax liability
- Explain why all of a GmbH's income counts as trading income
- Read the descending rate path of § 23 KStG through to 2032
- Place the effect of a hidden profit distribution on taxable income
- Explain why the solidarity surcharge threshold is of no use to a GmbH
- Module 219 minIncluded in the full courseTrade tax, from trading income to the multiplierWhat you will be able to do
- Build trading income as profit plus add-backs minus reductions
- Reproduce the structure of § 8 no. 1 GewStG with its weightings
- Apply rounding, allowance and tax base figure in the right order
- Explain why the allowance is not available to a GmbH
- Place the role of the municipal multiplier and its deadlines
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
File it
Step-by-step guides to the official forms cited in this course.
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.