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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.
After the corporation tax return has been submitted to the responsible tax office, it is checked by the tax office.
After the audit has been carried out, the tax office will issue a corporation tax assessment. This is used to set corporation tax.
The corporations, associations of persons and assets listed in § 1 KStG are subject to unlimited corporation tax if they have their management or their registered office in Germany. These are, for example:
- corporations (including: joint-stock companies, limited liability companies, entrepreneurial companies),
- Cooperatives
- clubs
- Foundations.
In addition, foreign companies may be subject to corporation tax liability with their domestic income.
If a corporation is subject to corporation tax, a corporation tax return must be submitted. In principle, this must be done electronically.
With the corporation tax return, a profit determination must always be submitted – also electronically.
If necessary, further declarations (e.B. turnover or trade tax return) must be submitted. In case of doubt, please consult a tax advisor.
- Corporate tax return (submitted electronically)
Declarations made on paper shall be treated as not made, with the exception of special cases of hardship. - If necessary, registration "My ELSTER"
Registration is required for the submission of the corporate tax return via the service portal of the tax administration "Mein ELSTER". - Profit determination documents (balance sheet, profit and loss account, if necessary attachments for profit determination)
You can also find out which documents are required in detail in the notes in the respective tax return form.
Deadline for submission of the corporate tax return:
- 31.07. of the calendar year following the tax period, if you are not advised on tax matters
- 28.02. or 29.02. of the second calendar year following the tax period, if you are tax advised
How long it takes to process a corporate tax return or to set the corporation tax always depends on the circumstances of the individual case.
§§ 149, 150, 155, 157, 224, 347 Tax Code (AO)
§§ 1, 2, 7, 8, 30, 31 Corporation Tax Act (KStG)
§§ 25, 36 Income Tax Act (EStG)
- Electronic corporate tax return and electronic profit determination
You can appeal against the corporation tax assessment.
- In principle, the tax fixed must be paid by bank transfer. Alternatively, participation in the SEPA direct debit scheme is possible.
- An appeal against the corporation tax assessment is permissible as an appeal.
The text was automatically translated based on the German content.
Lower Saxony State Tax Office
Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)