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Powerful Economic Center
Germany's key economic centers include Munich, Stuttgart, Frankfurt, Hamburg, and the dynamic Berlin/Brandenburg region. Industry accounts for 22.9% of total value added, ranking first among G7 nations, with automotive, energy, engineering, and chemicals as the strongest sectors.
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World Brands
Made in Germany is a globally recognized quality label. Germany is a top exporter in automobiles, mechanical engineering, and chemicals. Future industries such as clean energy and nanotechnology are growing rapidly, benefiting foreign investors who leverage this reputation.
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Consumer Market
With over 80 million people, Germany is the EU's largest consumer market and a major importer and exporter of agricultural and consumer products. It hosts world-leading trade events including MEDICA, the Hanover Trade Fair, and Automechanika.
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Import-Export Trade
Germany exports nearly $1.3 trillion annually, led by automobiles, machinery, pharmaceuticals, and chemicals. Its imports exceed $983 billion in similar categories, making it one of the world's most active trading nations and a key node in global supply chains.
Tax Info
Enter Dynamic Page- General CIT Rate
- 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.
- CIT Return Due Date
- 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).
- CIT Payment Due Date
- As stated in the assessment notice.
- CIT Estimated Payment Due Date
- Quarterly installment payments are due on the 10th day of March, June, September, and December.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 25/25/0
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 25/0/15
- General VAT Rate
- 19
- General Capital Gain Tax Rate
- Capital gains are subject to the normal corporate tax rate.
- Composite Effective Average Tax Rate
- 26.59
- Composite Effective Marginal Tax Rate
- 11.00
Administrative Regions
- BB - Brandenburg
- BE - Berlin
- BW - Baden-Württemberg
- BY - Bavaria
- HB - Bremen
- HE - Hesse
- HH - Hamburg
- MV - Mecklenburg-Vorpommern
- NI - Lower Saxony
- NW - North Rhine-Westphalia
- RP - Rhineland-Palatinate
- SH - Schleswig-Holstein
- SL - Saarland
- SN - Saxony
- ST - Saxony-Anhalt
- TH - Thuringia
Belonging Jurisdiction
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DE - Germany
Federal Republic of GermanyLearn MoreFederal Republic of Germany -
EEA - European Economic Area
European Economic AreaLearn MoreEuropean Economic Area -
EU - European Union
European UnionLearn MoreEuropean Union -
WORLD - Global
EarthLearn MoreEarth
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