Corporate tax statistics 2018
Corporate tax is generally described as “income tax for corporate bodies”. This brochure provides information on the economic success of these enterprises in the year 2018. The relatively long time lag between reporting period and final report of nearly four years is attributable to the fact that the tax assessment of big corporate bodies and corporation groups in particular can take up to several years.
Detailed tables presenting profit and loss including additions and deductions, taxable income, corporate tax and tax liability or credit provide an overview of the economic success of these legal persons and their taxation. The enterprises are distinguished by their legal forms, economic sectors and regional affiliation (federal provinces and NUTS units).
An additional distinction is made between corporations liable to tax (“Steuerfälle”) and companies not liable to tax (“Nullfälle”) and – due to the group taxation introduced in the year 2005 – corporation groups. Furthermore, companies that are required to keep accounts and records and those that are not required to do so are displayed separately. The brochure also includes a textual introduction with an overview of the legal provisions and an analysis of the data presented.
This publication is available in German only.