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Corporation tax and its surcharge
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 234 words · 2 min
Practical case
Two years, two rates
A GmbH with its seat and place of management in Germany expects taxable income of 300,000 € for assessment period 2026 and the same amount for 2030. Its adviser runs both years at the same rate and arrives twice at the same figure. Determine the corporation tax to be assessed for each year and the corresponding solidarity surcharge, and say where the adviser's calculation goes wrong.
Hint: Look the rate up separately for each of the two years instead of using one rate twice. Then check whether any floor amount is to be deducted for the surcharge.
Show the solution
§ 23 (1) no. 1 KStG covers assessment periods up to 2027 and names 15 percent; for 2026 corporation tax is therefore 45,000 €. For assessment period 2030, number 4 names a rate of 12 percent, hence 36,000 €. The solidarity surcharge is, under § 4 sentence 1 SolZG, 5.5 percent of the corporation tax assessed, so 2,475 € for 2026 and 1,980 € for 2030. No threshold is to be deducted: § 3 (3) SolZG levies the surcharge only above an amount for persons liable to income tax, and the GmbH is liable to corporation tax. The adviser errs because he overlooks the rate path: the same profit costs about a fifth less in 2030 than in 2026.
Answer: 2026: 45,000 € plus a surcharge of 2,475 €; 2030: 36,000 € plus 1,980 €
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