| Taxes on business profits |
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| Income Tax flat rate (including surcharge) |
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15.83% |
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| Business Tax (subject to multiplier*) |
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3.50% |
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| *Varies by municipality, with minimum |
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| multiplier of 200% |
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| Business Tax Multipliers: |
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Multiplier* |
Tax Rate |
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| Berlin |
410% |
14.35% |
| Frankfurt |
460% |
16.10% |
| Hamburg |
470% |
16.45% |
| Munich |
490% |
17.15% |
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| Annual Real Estate Tax |
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| Levied by municipalities on the fiscal value of property at a rate between 0.98% and 2.84% |
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| Value Added Tax |
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| Standard rate |
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19% |
| Reduced rate |
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7% |
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| Property Transfer Tax |
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| Tax on acquisition of property |
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3.5% - 5.0% |
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| Withholding Rates (Non-Treaty) |
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| Dividends |
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25% |
| Interest |
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0% |
| Royalties |
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15% |
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