Income

Corporation tax: Tax burden for companies

Corporation tax is a direct tax levied on the profits of corporations and other legal entities. It represents a significant source of income for the state and contributes substantially to the financing of public tasks. The assessment basis for corporation tax is the taxable income of the company, which is calculated in accordance with specific tax regulations. In Germany, the corporation tax rate has been a uniform 15 per cent since 2008. In addition, a solidarity surcharge of 5.5 [...]

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Corporate tax: limited liability companies, sole proprietorships and liberal professions

Corporate taxes are a key source of revenue for the state to finance public spending. They are levied on company profits and income, whereby the amount can vary depending on the legal form and sector. The tax burden has a significant impact on the financial situation of companies, which is why a thorough examination of tax aspects and possible optimisation strategies is essential. In Germany, corporate taxation is based on the Income Tax Act (EStG) and the Corporation Tax Act (KStG). Corporations such as GmbHs are subject to

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Property valuation for commercial properties: Income value, factor and yield in the rental appraisal

Property valuation is a process in which the value of a property is determined. This value can be important for various purposes, such as buying or selling a property, lending or insurance. Commercial property valuation is the valuation of property used for commercial purposes, such as office buildings, retail space or industrial facilities. Commercial properties generally have a higher value than

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