The tax withholding rate is 30% of the net revenue when the payee is a natural person and operating or work-related expenses are claimed, according to Section 50a (3) Sentence 4 EStG. The tax withholding rate is (still) 15% of the net revenues when the payee is a legal person or corporation. In both cases, net revenue is the positive difference Dec 12, 2023 · In principle, Germany levies a 25% withholding tax on dividends plus a surcharge of 5.5% of that tax, both on domestic and foreign recipients. Corporate recipients can obtain a reduction of the withholding tax to 15%, even if they cannot benefit from a tax treaty. Treaty withholding rates vary from 0% up to 15% through the various treaties
Freie Universita¨t Berlin, Garystr. 21, 14195 Berlin, Germany e-mail: jochen.hundsdoerfer@fu-berlin.de Perception of income tax rates: evidence from Germany
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Dec 4, 2023 · The trade tax rate is a composite of a uniform tax rate of the basic rate of 3.5% and a Hebesatz (municipal assessment rate), depending on where the company’s PEs are located. Municipalities with a population of at least 80,000 currently levy trade tax at a rate of between 8.75% (250% Hebesatz) and 20.3% (580% Hebesatz).

Apr 21, 2020 · Unsurprisingly, there is clear legislation around per diem rates in Germany. The regulation of income tax in Germany (Sect. 9, § 4(a)) defines the handling of meals and expenses for traveling employees. It says that employees on external occupational activities receive a lump sum to cover additional expenses.

Sep 17, 2018 · Divorce, death or a simple change in plans – there are various reasons for selling a house. Under German law (Section 23 of the German Income Tax Act/Einkommenssteuergesetz), tax is payable on gains from private sales but it is not always completely impossible to avoid when selling a property. inyc4S.
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