Tag Archive for: Without profit distribution

Societas Europaea (SE) – Formation, Law, Taxes, Advantages & Co.

Societas Europaea (SE) – The Societas Europaea is a legal form that was introduced with regard to harmonization efforts at the European level. In German usage, the terms “Europäische Gesellschaft” or “Europäische Aktiengesellschaft” and Europa AG are therefore also commonly used. Characteristic features of a Societas Europaea are above all the simplification of cross-border business […]

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 […]