AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Europe

Germany

Germany applies progressive income tax with a solidarity surcharge and optional church tax. Corporate tax combines federal corporate and trade tax, totalling ~30%.

Personal income tax

0–45% (+ surcharge)
Top marginal rate / range

Corporate tax

~30% (corp + trade)
Standard rate

VAT / Sales tax

19% (7% reduced)
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • Filing deadline31 July
  • Capital gains25% flat
  • Church tax8–9% (optional)
Official Tax Authority Bundeszentralamt für Steuern
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Germany's official tax authority (linked above) or a qualified tax professional before making any decision.