Tax returns – Which have to be submitted by corporations?

Annual VAT return, Corporate Income Tax return and trade tax return

Legal entities such as AG (public companies), GmbH (private limited companies) and UG (entrepreneurial companies/mini GmbH) must file returns for VAT (VAT return),  corporate income tax (corporate tax return) and trade tax (trade tax return) for each financial year.

Your turnover and claimed input tax must be declared per calendar year in the VAT return.

The profit before taxes is declared to the tax office in the corporate income tax return.

In case a corporation has its registered office or its place of management in Germany, it is always subject to trade tax. Exceptions are only possible for the foreign corporations active in Germany.

If you task us with preparing the annual returns, the filing deadline is automatically extended from end of May of the next year to end of February of the year after that.

Withholding tax on dividend distributions

After the shareholders of a corporation decide on a dividend distribution, the company must file a withholding tax on the dividends to the tax authorities and pay withholding tax, if applicable.


Which tax returns have to be submitted by partnerships or freelancers and sole traders?

Do you need advice in this regard? Here you can find out how we can assist you.