| | | - Top tax rate is only reached at around € 278 thousand for single assessment. Married couples can use the split rate, i.e. income is added together
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| | | - from income tax (depending on the amount of taxable income and single or joint assessment)
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- Withholding tax for capital income
| | | - Fixed tax rate. Is generally not included in income tax
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| | | - Applies to corporations (gradual reduction of 1% p.a. planned from 2028 until 10% is reached)
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| | | - Generally 25%, possibly lower according to DBA or parent-subsidiary directive
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| | | - This is to be multiplied by the assessment rate of the respective municipality
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| | | - Miniumumum 200% (planned 280%). The assessment rate in large cities is generally between 400% and 500%
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| | | - a reduced tax rate applies to certain supplies and services
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| | | - 3.5% in Bavaria, otherwise 5-6.5% depending on the federal state. Applies to the transfer of real estate and companies with real estate assets
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| | | - Depending on the tax class (degree of relationship) and the amount of the inheritance within 10 years
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| | | |
- Transaction tax/stock exchange turnover tax
| | | - Introduction under discussion. Not yet decided
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| | | - Does not exist in Germany
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