Die Ertragsteuerbelastung von Kapitalgesellschaften in Deutschland

Koch Reinald

Wirtschaftsdienst, 2023, vol. 103, issue 11, 776-782

Abstract: In an international comparison, Germany is a high-tax country. At around 30 %, the nominal tax burden for German corporations is almost ten percentage points above the EU average. Some assume that corporations‘ actual tax burdens are significantly reduced due to tax planning and profit shifting. However, this article shows, based on information from corporation and trade tax statistics, the real tax burden can be five to twelve percentage points higher than the nominal burden due to incomplete loss offsetting, the limited deduction of financing expenses and the (partial) taxation of corporate dividends.

JEL-codes: H25 H26 H71 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:wirtsc:v:103:y:2023:i:11:p:776-782:n:16

DOI: 10.2478/wd-2023-0212

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