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.

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

As stated in the assessment notice.

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

25/25/0

25/0/15

Capital gains are subject to the normal corporate tax rate.

26.59

11.00

Consolidated Ownership

Positive

Positive

Unrestricted

At least one

Negative

Positive

Negative

50,000 euros

Positive

N/A

Consolidated Ownership

Positive

Negative

At least one shareholder

At least one

Negative

Positive

Positive

1. Starting from 25,000 euros.

Negative

1. 50% needs to be paid before the establishment of the company.

Consolidated Ownership

Positive

Negative

At least one

At least one

Positive

Positive

Positive

1. Starting from 1 euro in principle;<br>2. YCapital suggests a minimum of 100 euros. This will make the company registration, tax number application, and account opening process much smoother.

Positive

The company must pay a certain amount of registered capital from its turnover annually until it reaches 25,000 euros.