Tax advice for individuals and businesses: income tax, VAT, transfer pricing and tax dispute resolution.
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Tax residency is determined by factors including days spent in the country, centre of life, and domicile. A tax lawyer can assess your situation and advise on any reporting obligations.
Purchase taxes, annual property taxes, rental income tax and capital gains tax all apply differently by jurisdiction. Always take tax advice before completing a property purchase.
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Find My Lawyer in 60 SecondsGermany's income tax (Einkommensteuer) runs from 14% to 45% (+ Solidaritätszuschlag + Kirchensteuer). GmbH pays 15% Körperschaftsteuer + 5.5% Soli + ~14% Gewerbesteuer. A Steuerberater is essential for businesses. Disputes with the Finanzamt start with an Einspruch (1-month deadline) and escalate to Finanzgericht → Bundesfinanzhof.
| Tax | Who pays | Rate | Legal basis |
|---|---|---|---|
| Einkommensteuer (income tax) | Individuals | 14–45% (progressive) | EStG § 32a |
| Solidaritätszuschlag (Soli) | High earners only (since 2021) | 5.5% on income tax | SolZG |
| Körperschaftsteuer (corporate) | GmbH, AG | 15% + 5.5% Soli | KStG § 23 |
| Gewerbesteuer (trade tax) | All commercial businesses | 7–17% (Hebesatz varies) | GewStG |
| Umsatzsteuer (VAT) | Businesses above €22,000 turnover | 19% standard / 7% reduced | UStG § 12 |
| Erbschaft-/Schenkungsteuer | Heirs / gift recipients | 7–50% (after allowances) | ErbStG |
| Kapitalertragsteuer (capital gains) | Investors (dividends, interest) | 25% + 5.5% Soli (Abgeltungsteuer) | EStG § 32d |
| Stage | Action | Deadline | Typical cost |
|---|---|---|---|
| 1 | Einspruch (objection to Finanzamt) | 1 month | €200–800 (Stb) |
| 2 | Finanzamt Einspruchsentscheidung | Varies (months) | Included above |
| 3 | Klage at Finanzgericht (FG) | 1 month after rejection | €2,000–10,000 |
| 4 | Revision at Bundesfinanzhof (BFH) | 1 month — Anwaltszwang! | €5,000–30,000+ |
| — | AdV (suspension of payment during dispute) | Apply with Einspruch | €0 (own application) |
Gewerbesteuer Hebesätze vary significantly: Frankfurt: 460%, Munich: 490%, Berlin: 410%, Hamburg: 470%, Cologne: 475%. Choosing your Betriebsstätte (business location) affects effective corporate tax by 2–5 percentage points.
