Consult GurujiTax and company law

Global law hub / Europe

DE

Germany

German companies pay corporate tax plus the solidarity surcharge and a municipal trade tax, for a combined burden of roughly 30%. Legislation passed in 2025 cuts the corporate rate by one point a year from 2028 to 10% in 2032.

Recent judgments and rule changes

    Key laws

    • KörperschaftsteuergesetzCorporate income tax.
    • GewerbesteuergesetzMunicipal trade tax.
    • UmsatzsteuergesetzVAT, including e-invoicing obligations.
    • MindeststeuergesetzPillar Two minimum tax.

    Official sources

    Working with India

    Doing business between India and Germany? We advise on the Indian side — treaty relief, withholding, FEMA and transfer pricing documentation. Talk to us.