A company, e.g. a UG or GmbH, must file a corporation tax, trade tax and VAT return. In addition, the balance sheet must be published on the public portal of the Federal Gazette and submitted electronically to the tax office. In addition, numerous formal requirements must be taken into account, e.g. shareholders‘ resolution when determining managing directors‘ salaries, dividend distributions and for the approval of the annual financial statements.

We will be happy to check your business idea and draw up a business plan. Numerous topics such as the choice of legal form, market analysis and funding opportunities must be taken into account. We take care of the registration with the tax authorities and, if required, with social insurance agencies and the employers‘ liability insurance association.

As a rule, the final withholding tax of 25% plus solidarity surcharge is due. This must be declared to the tax office on the day of the dividend payment and also paid immediately. A tax certificate is issued.

The tax rate for a company is made up of the corporation tax, the solidarity surcharge and the trade tax. Depending on the municipality in which the company is registered, a tax rate of between 28% and 34% can be expected.