Advising joint-stock companies

Joint-stock companies of the type typical of the German system (e.g. the GmbH or limited liability company) as well as those incorporated in keeping with legal structures established abroad (e.g. the so-called Ltd.) with either their head office or executive management in Germany are liable for German corporation tax with their worldwide income.

The current rate of taxation is 15 %.

Furthermore, there is also a solidarity tax contribution payable at a rate of 5.5% based on the corporation tax liability.