Normal view

Navigation and service

Logo Destatis - Statistisches Bundesamt, Link to homepage

Public finance & taxes

Business tax

Trade tax

3.6 million tax payers in 2013

In 2013, a total of 3.6 million tax payers were liable to pay trade tax; 2.2 million, or 62%, of these trade tax payers had a base tax amount of zero. The total base tax amount was 10.1 billion euros. Among the 3.6 million trade tax payers, 177,438 businesses (4.9%) comprised several establishments, adding up to a total of 667,776 establishments. Tax groups accounted for 0.3% of the trade tax payers. In accordance with the rules of the Corporation Tax Act, controlling units and integrated units that have joined together in a tax group are jointly assessed for trade tax.

More : 3.6 million tax payers in 2013 …

Corporation tax

Nearly 25 billion Euro of corporation tax assessed in 2010

The corporation tax assessed for taxpayers subject amounted to just under Euro 25 billion in 2010. It was by 21% lower than in 2007. The main reason was the lower tax rate of 15 % since 2008 in comparison to 25 % before. 95 % of all taxpayers subject to unlimited tax liability.

More : Nearly 25 billion Euro of corporation tax assessed in 2010 …

Partnerships and associations

Year-on-year increase in the number of business partnerships and associations continued in 2013

The 2012 assessment procedures statistics provide information on a total of 1,203,158 business partnerships and associations. Compared to 2011 the number of business partnerships and associations rose by about 12,998 or 1.1%. 901,433, or 75%, of these partnerships and associations had positive revenues, that is, they were regarded as profit cases.

More : Year-on-year increase in the number of business partnerships and associations continued in 2013 …

Tables

Trade tax

Tables

Detailed information and tables are offered by our publications (only in German) as free download. You will find data record descriptions for scientific research on the website of the research data centre.

Corporation tax

Tables

Corporation tax

Detailed information and tables are offered for free download from our publications (only in German). For data set descriptions for scientific research please refer to the information of the research data centre.

Partnerships and associations

Tables

Partnerships

Detailed information and tables are offered for free download from our publicationservice (only in German).

Additional Information

Key figures

Public finance in billion Euro
ExpenditureQ I/ 2018353.8
RevenueQ I/ 2018344.5
Financial balanceQ I/ 2018-9.2
DebtQ I/ 20181,948.7
Tax revenue2017734.5
Joint taxes2017538.8
Federal taxes201799.9
Land and municipal taxes201790.7

© Statistisches Bundesamt (Destatis), 2018

Imprint – data protection – contact

Note on the use of cookies

We use cookies to provide you with an optimum website design and to continuously improve it. Access data are stored only in an anonymised form for optimisation purposes. By continuing to use this website, you agree to the use of cookies and to the storage of access data. For more information please refer to our data protection declaration.

OK