Germany vs Malaysia

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.

24

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 seven months after the end of the accounting period.

As stated in the assessment notice.

The last day of the seven-month period following the end of the accounting period.

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

Prepaid taxes are to be paid in 12 monthly installments.

25/25/0

0/0/0

25/0/15

0/0 - 15/10

19

10/8

Capital gains are subject to the normal corporate tax rate.

Since 1 March 2024 a company pays capital gains tax on disposals of unlisted shares of Malaysian companies (10% of the net gain, or 2% of the gross disposal price for shares acquired before 1 January 2024), on section 15C shares and on foreign capital assets received in Malaysia. Gains on real property in Malaysia are subject to RPGT (up to 30%).

26.59

11.00