Germany vs Gibraltar

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.

15% from 1 July 2024 (previously 12.5%). Utility and energy providers and corporations abusing a dominant position: 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).

CIT returns are due nine months after the date of the company's financial year end.

As stated in the assessment notice.

The final balance (being the actual tax liability less any payments made on account) is due by the date of filing the return (i.e. nine months after the date of the company's financial year end).

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

Companies are required to make payments on account of future liabilities by 28 February and 30 September in each calendar year.

25/25/0

0

25/0/15

0

19

0%

Capital gains are subject to the normal corporate tax rate.

26.59

11.00