Germany vs United Kingdom

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.

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

Tax returns need to be submitted within one year after the end of the accounting period.

As stated in the assessment notice.

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

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

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

25/25/0

0/20/20

25/0/15

0/20/20

19

20

Capital gains are subject to the normal corporate tax rate.

Capital gains are subject to the regular corporate tax rate.

26.59

22.55

11.00

11.51