Germany vs Ireland

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.

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

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).

Nine months after the end of the tax accounting period.

As stated in the assessment notice.

Nine months after the end of the tax accounting period.

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

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

25/25/0

25/20/20

25/0/15

25/20/20

19

23

Capital gains are subject to the normal corporate tax rate.

33%

26.59

12.36

11.00

13.21