Test yourself Question 1 of 5 Question 1 of 5
What income does a GmbH subject to unlimited liability have in the tax sense?
trading income, letting income and investment income, according to source trading income exclusively income from self-employment, where the managing director acts in a profession no income at all, only a commercial balance sheet profit
Question 2 of 5 Question 2 of 5
What corporation tax rate does § 23 KStG name for assessment period 2030?
15 percent 14 percent 12 percent 10 percent
Question 3 of 5 Question 3 of 5
A GmbH distributes its entire annual profit. How does that affect its taxable income?
Income falls by the amount distributed Income falls by half the amount distributed Income rises by the amount distributed Not at all — for the determination it is irrelevant whether income is distributed
Question 4 of 5 Question 4 of 5
From what amount of corporation tax assessed does a GmbH owe the solidarity surcharge?
from the first euro, because the threshold applies only to persons liable to income tax from 20,350 euros from 40,700 euros from 16,956 euros, being a twelfth of the annual threshold
Question 5 of 5 Question 5 of 5
What does § 1 (1) KStG attach unlimited tax liability to?
entry in the commercial register the amount of the share capital place of management or seat in Germany place of management and seat in Germany, cumulatively
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