Czech Republic vs Germany

The tax year starting in 2024 is 21 (previously 19).

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

July 31st of the year after the tax year (or the last day of February of the second year after the tax year if a professional tax advisor prepares the return).

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

As stated in the assessment notice.

Prepaid taxes are paid every half year or quarter.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

15/0/0

25/25/0

15-35/15-35/15-35

25/0/15

21

19

Capital gains are subject to the normal corporate income tax rate constraints.

Capital gains are subject to the normal corporate tax rate.

20.31%

26.59

20.73%

11.00