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The corporation tax group: who, under which contract, and from when
Dated official sources, and the contents this module links to · 1 section
Official sources
- KStG § 14 Controlled company, subsection 1 sentence 1 nos. 1 and 2 and sentence 2 — verified on September 23, 2026
- KStG § 17 Other corporations as controlled company — verified on September 23, 2026
- AktG § 291 Control agreement, profit transfer agreement — verified on September 23, 2026
- AktG § 293 Approval of the general meeting and § 294 Registration, effectiveness — verified on September 23, 2026
- AktG § 301 Maximum profit transfer and § 302 Assumption of losses — verified on September 23, 2026
- KStG § 23 Tax rate, subsection 1 no. 1 — 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 at which a parent that is a corporation taxes the attributed income in 2026 (§ 23(1) no. 1 KStG) — 15 %
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.