Module 119 min2341 wordsFree — no account
Corporation tax and its surcharge
Dated official sources, and the contents this module links to · 1 section
Official sources
- KStG § 23 Tax rate, subsection 1 — verified on September 22, 2026
- KStG § 1 Unlimited tax liability and § 8 Determination of income — verified on September 22, 2026
- SolZG 1995 § 3 Assessment base and § 4 Rate of surcharge — verified on September 22, 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 up to and including 2027 — 15 %
gesetze-im-internet.de · 2026 rules - Corporation tax rate for assessment period 2030 — 12 %
gesetze-im-internet.de · 2026 rules - Corporation tax rate for assessment periods from 2032 — 10 %
gesetze-im-internet.de · 2026 rules - Rate of the solidarity surcharge — 5.5 %
gesetze-im-internet.de · 2026 rules - Single-assessment threshold — applies to persons liable to income tax, not to corporations — 20,350 €
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.