Tag Archive for: Share type

Selling real estate Taxes: Apartment, house, property – speculation tax, checklist & more

Taxes when selling real estate – When selling a property, whether a condominium, house, apartment building, commercial property or land, you will learn everything you need to know about taxation when selling real estate : Who pays the real estate transfer tax? How high is the speculation tax? Plus tax optimization when selling in the […]

Value added tax (VAT) simply explained: amount, delivery & service – “VAT” for companies

Value added tax – Most legal forms of business are subject to tax. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]

Income tax (ESt) simply explained: forms, basic table, wage tax & Co.

Income tax – Most legal forms of business are subject to taxation. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of tax. […]

Corporate income tax (KSt) simply explained: UG, GmbH & other legal forms

Corporate income tax – Most legal forms of business are subject to taxation. Depending on the legal form, income tax, corporate income tax, sales tax, trade tax and/or capital gains tax are due by law. Under certain circumstances, it is possible for some companies to be exempt from one or more of these types of […]

Limited liability company (GmbH) – formation, liability, legal form, management, taxes

Limited Liability Company (Gesellschaft mit beschränkter Haftung, GmbH) – The limited liability company is a German legal form that is founded by at least one person and managed by at least one shareholder. As the name already indicates, this corporate legal form is characterized by a limitation of liability for its shareholder(s). The GmbH is […]