Germany Tax — Page 2

The 15% corporation tax, solidarity surcharge and who pays corporate income tax in Germany.

How German VAT handles EU B2B trade, EU acquisitions and B2C distance sales.

How German VAT advance returns and annual VAT returns work.

The 19% and 7% VAT rates, required invoice details and cases where the customer accounts for VAT.

When German businesses register for VAT and how the small-business VAT regime works.

How German VAT works, who charges it, who deducts input VAT and why VAT is not a profit tax.

The main payroll social contributions in Germany and how they interact with tax planning.

When the solidarity surcharge still applies, how church tax is calculated and why the two are separate from income tax.

How employers withhold wage tax, solidarity surcharge and church tax through payroll.

When a German income tax return is required, common filing deadlines and the role of ELSTER and tax advisers.

Why German employees have tax classes, how they affect monthly wage tax and why the final annual tax can differ.

The 2025 German income tax brackets, the basic allowance, the 42% top rate and the 45% high-income rate.