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Determination of corporation tax

Corporation tax is levied on the income of corporations.

In principle, corporation tax is payable at the end of the assessment period. The assessment period is generally the calendar year.

The basis for the determination of corporation tax is usually the corporation tax return.

The corporation tax return and the annual profit determinations must in principle be transmitted electronically to the tax administration.

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

Whether you as a managing director or board member of a corporation are obliged to submit a corporation tax return depends on the provisions of the Corporation Tax Act (KStG). In case of doubt, please consult a tax advisor.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)

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