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Corporations are subject to corporate income tax on their taxable income.

Corporate income tax is levied on the income of corporations.

Corporate income tax generally arises at the end of the assessment period. The assessment period is generally the calendar year.

The basis for the assessment of corporate income tax is generally the corporate income tax return.

The corporate income tax return and the annual profit statements must generally be transmitted electronically to the tax authorities.

With the exception of the transmission of the so-called e-balance sheet, the "My ELSTER" service portal offered by the tax authorities is available to you free of charge for this purpose (prior registration required).

Whether you, as the managing director or board member of a corporation, are obliged to submit a corporate income tax return is determined by the provisions of the German Corporate Income Tax Act (KStG). In cases of doubt, please consult a tax advisor.

• Corporate income tax return (submitted electronically).
  Declarations submitted on paper will be treated as not submitted, with the exception of special hardship cases.
• Registration "My ELSTER" if necessary
  Registration is required for submitting the corporate income tax return via the tax authorities' service portal "My ELSTER".
• Profit determination documents (balance sheet, profit and loss statement, annexes to the profit determination, if applicable)

You can also find out which documents are required in detail from the notes in the respective tax return form.

The corporations, associations of persons and estates listed in Section 1 of the German Corporation Tax Act (KStG) are subject to unlimited corporation tax if they have their management or their registered office in Germany. These are, for example:

• Corporations (including: Stock corporations, limited liability companies, entrepreneurial companies),
• cooperatives,
• associations,
• foundations.

In addition, foreign companies may be subject to corporate income tax on their domestic income.

If a corporation is subject to corporate income tax, a corporate income tax return must be filed. As a rule, this must be done electronically.

A determination of profits - also electronically - must always be submitted with the corporate income tax return.

If necessary, further declarations (e.g. turnover or trade tax declaration) must be submitted. In cases of doubt, please consult a tax advisor.

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After the corporate income tax return has been submitted to the relevant tax office, it is audited by the tax office.

After the audit, the tax office will issue a corporate income tax assessment notice. This is used to determine the corporate income tax.

How long it takes to process a corporate income tax return or to assess corporate income tax always depends on the circumstances of the individual case.

Deadline for filing the corporate income tax return:

• 31.07. of the calendar year following the taxable period, if you are not advised for tax purposes
• 28.02. or 29.02. of the second calendar year following the taxable period, if you are advised for tax purposes.

• The assessed tax is generally to be paid by bank transfer. Alternatively, it is possible to participate in the SEPA direct debit procedure.
• An appeal may be lodged against the corporate income tax assessment.

• Corporate income tax assessment
• Filing corporate income tax return
• Electronic submission
• Assessment basis is the taxable income
• Pay corporate income tax
• responsible: Tax office

You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.

You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.

• electronic corporate income tax return and electronic determination of profits