Sourced guides to doing business in each market, and the status of every service there. Partners are in place in 35 markets so far.
One WONE Global Partner for each service in each market. Start from what you need to do, or go straight to a service.
Describe what you need. WONE Global names the service and the professional before any work begins.
Bring a requirement →Licences, value chains and the questions businesses in each industry ask first, with the services that usually apply.
What one country changes for the other, worked journeys step by step, and who handles each side.
When cross-border business becomes a dispute, UNIONE™, also part of the UNBOUNDED™ Global Ecosystem, prevents it, resolves it, arbitrates it and plans enforcement. 334 Fellows in 58 countries.
41 jurisdictions, each with primary sources and the date last checked.
Named senior professionals, each admitted as the one firm for a service in their country, and the firms they lead.
One Partner per service, per jurisdiction, admitted by review against published criteria.
Every statement is labelled: source-checked, professionally reviewed or not yet checked, with its source and date where checked.
Answers cite WONE Global's sourced statements and show how each one was checked. Research, not advice.
Accomplished regional specialists and international cross-border intelligence, across 100 countries, with one contact and one published Standard.
Germany × Tax & International Structuring
Tax and structuring for businesses, investments and deals that cross borders. In Germany, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Munich · GermanyWONE Global Partner · Germany
Ulrike Berner has been Managing Director and shareholder of BSP since 2021, leading the strategic direction, client relationships, and business development of the firm. She has extensive experience working with firms an…
Frankfurt · Tuesday 3 November
19:53
Local time
What the rules say in Germany
From the Germany market guide: the points that matter most for tax & international structuring, each with the source it was checked against.
Full guide · Source-checked research99% of statements checked against a source109 checked against an official source1 checked against a secondary sourceChecked 2026-10-18Not yet professionally reviewed
Corporate income tax is 15 percent of taxable income for assessment periods up to and including 2027.
Corporations subject to Körperschaftsteuer; solidarity surcharge and trade tax are charged in addition.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18The corporate income tax rate falls to 14 percent for 2028, 13 percent for 2029, 12 percent for 2030, 11 percent for 2031 and 10 percent from 2032.
Assessment periods (Veranlagungszeiträume) 2028 onwards; enacted law, not yet in effect.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18A solidarity surcharge of 5.5 percent is levied on assessed corporate income tax.
Base is assessed corporate income tax reduced by creditable or refunded corporate tax.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18Trade tax is assessed by applying a base rate (Steuermesszahl) of 3.5 percent to trade income; an allowance of EUR 24,500 applies only to individuals and partnerships.
Gewerbesteuer; corporations receive no allowance under § 11 Abs. 1 Nr. 1.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18Each municipality entitled to levy trade tax sets its own multiplier (Hebesatz), which must be the same for all businesses in the municipality and is 280 percent where the municipality has not set a higher rate.
Applies to the multiplier applied to the trade tax base amount; varies by municipality.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18The average trade tax multiplier across all German municipalities was 410 percent in 2025.
National average; individual municipal multipliers differ.Statistisches Bundesamt (Destatis) · checked 2026-10-18The standard VAT rate is 19 percent and the reduced rate, for listed supplies, is 7 percent.
Umsatzsteuer; the reduced rate applies only to supplies enumerated in § 12 Abs. 2 UStG.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18For supplies between businesses that are both established in Germany, the invoice must be an electronic invoice issued, transmitted and received in a structured format that complies with the European e-invoicing standard under Directive 2014/55/EU.
Domestic B2B supplies; subject to the transitional rules in de-tax-009. Paper and unstructured electronic invoices are 'other invoices'.Bundesministerium der Justiz / Bundesamt für Justiz (gesetze-im-internet.de) · checked 2026-10-18Read the full guide: Tax, accounting and statutory reporting · Customs, trade and product rules
Scope
Key questions
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
Also in Germany
Appointed services show their named professional. Open positions link directly to the Expression of Interest form.
Cases
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in Germany.
WONE Global Intelligence
Ask in your own words. Answers come from WONE Global's checked records, with every source shown, and end with the named Partner who can act. Go deeper on any point, or build a decision file.
Contact WONE Global
Save your questions, decisions and WONE activity in one account.
Forgot your password? Reset it securely.
Partner workspaces are for Partner firms. Explore partnership →
