Chinese Mainland vs Germany

25%

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.

For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.

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

Within five months after the end of the tax year.

As stated in the assessment notice.

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

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

25/25/0

10/10/10

25/0/15

13%

19

Capital gains are subject to the normal corporate income tax rate.

Capital gains are subject to the normal corporate tax rate.

23.00

26.59

15.59

11.00