In addition to corporate tax, business tax is a significant burden, especially for corporations. Unlike sole proprietorships and partnerships, they cannot have the municipal tax counted against income tax according to § 35 EStG. In order not to pay business tax, a corresponding orientation of the limited liability company is therefore necessary. Classically, asset management GmbHs and UGs do not pay trade tax because they cleverly use the cutbacks of trade tax law.
1. do not pay business tax: These possibilities exist
Entities such as GmbHs, foundations and cooperatives have various possibilities to pay no trade tax in Germany. Among the most famous ways are the following:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.