Germany vs Finland

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.

20

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).

Four months from the end of the accounting period.

As stated in the assessment notice.

Taxpayers can apply to modify the prepayment of tax until the tax assessment is completed (within ten months from the end of the fiscal year). The deadline for the final CIT payment is the third day of the second month after the completion of the tax assessment for the current year.

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

The company's prepayment of taxes is collected in two installments or 12 installments during the tax year. If the total amount to be paid does not exceed 2000 euros, the installments will be due in the third and ninth months of the accounting period. If the total amount to be paid exceeds 2000 euros, the installments will be due monthly (on the 23rd of each month). The tax authorities can collect or increase prepayment of taxes without application within two months after the end of the fiscal year. The tax authorities may reduce or cancel prepayment of taxes (with or without the taxpayer's application) until the tax assessment is completed.

25/25/0

0/0/0

25/0/15

20/0/20

19

25.5

Capital gains are subject to the normal corporate tax rate.

Capital gains are constrained by the normal corporate income tax rate.

26.59

19.71%

11.00

22.6%