{"id":6485,"date":"2024-12-05T13:08:11","date_gmt":"2024-12-05T12:08:11","guid":{"rendered":"https:\/\/www.benefitax.de\/2024\/12\/05\/tax-returns-for-corporations\/"},"modified":"2025-04-15T13:41:10","modified_gmt":"2025-04-15T11:41:10","slug":"tax-returns-which-have-to-be-submitted-by-corporations","status":"publish","type":"post","link":"https:\/\/www.benefitax.de\/en\/tax-returns-which-have-to-be-submitted-by-corporations\/","title":{"rendered":"Tax returns &#8211; Which have to be submitted by corporations?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6485\" class=\"elementor elementor-6485 elementor-5358\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ba54272 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ba54272\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8376765\" data-id=\"8376765\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c9e6a4f elementor-widget elementor-widget-text-editor\" data-id=\"c9e6a4f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4>VAT return, corporate income tax return and trade tax return each year<\/h4><p>Legal entities such as AGs, GmbHs and UGs must submit a VAT return, a corporation tax return and a trade tax return for each financial year.<\/p><p>Your turnover and the input tax claimed must be declared for each calendar year in the annual VAT return. If you exceed certain turnover limits, you must also submit monthly or quarterly advance VAT returns. There are exceptions for small businesses.<\/p><p>You declare your taxable income to the tax office with the corporate income tax return.<\/p><p>If a corporation has its registered office or management in Germany, it is always subject to trade tax. Exceptions may only arise for foreign corporations with limited activities in Germany (e.g. if real estate in Germany is managed from abroad).<\/p><h4>Capital gains tax on distribution<\/h4><p>If the shareholders of a corporation decide to make a distribution, the company must declare capital gains tax to the tax office and pay it if necessary. Exceptions may arise if, for example, a certificate of exemption is available. The latter should be applied for very early (also with effect for the future), as the processing times are now very long (up to one year)<\/p><p>Shareholders of corporations must also declare dividends and other income in their income tax return if no German withholding tax has been withheld and paid.<\/p><p>Have we piqued your interest? Find out <a href=\"https:\/\/www.benefitax.de\/en\/get-company-tax-returns-prepared\/\" target=\"_blank\" rel=\"noopener noreferrer\">here<\/a> how we can support you.<\/p><p>Which tax returns must be submitted by <a href=\"https:\/\/www.benefitax.de\/en\/tax-returns-which-must-be-submitted-by-partnerships\/\" target=\"_blank\" rel=\"noopener\">partnerships<\/a> or <a href=\"https:\/\/www.benefitax.de\/en\/tax-returns-which-are-to-be-submitted-by-freelancers-and-sole-traders\/\" target=\"_blank\" rel=\"noopener\">freelancers and sole proprietorships<\/a>?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>VAT return, corporate income tax return and trade tax return each year Legal entities such as AGs, GmbHs and UGs must submit a VAT return, a corporation tax return and a trade tax return for each financial year. Your turnover and the input tax claimed must be declared for each calendar year in the annual [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-6485","post","type-post","status-publish","format-standard","hentry","category-wiki-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax returns - Which have to be submitted by corporations? - Steuerberatung | Wirtschaftspr\u00fcfung<\/title>\n<meta name=\"description\" content=\"Legal entities such as AGs, GmbHs and UGs must submit VAT, corporation tax and trade tax returns for each financial year.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.benefitax.de\/en\/tax-returns-which-have-to-be-submitted-by-corporations\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax returns - Which have to be submitted by corporations? 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