Paying Taxes in Germany

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Germany, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Social security contributions1online filing12310.0%gross salaries11.2 
Corporate income tax1online filing3015.0%taxable profits8.6 
Trade tax1online filing-11-17%taxable profits8.3 
Health insurance contributions1online filing-7.0%gross salaries7.5 
Tax on insurance contracts 1 -17.8%insurance premium3.1 
Unemployment contributions1online filing-1.7%gross salaries2.4 
Fuel tax1 - included in fuel price1.2 
Road tax (only for trucks)1 - 0.13 Euros per Km1 
Long term care insurance1online filing-0,9125%gross salaries1 
Tax on interest0 -30.0%interest income0.8included in other taxes
Solidarity surcharge0paid together with CIT-5.5%corporate income tax0.5 
Property tax5 -less than 0.1%property value0.1 
vehicle tax 1 -EUR 5-30per 100 cubic meter0.1 
Value added tax (VAT)1online filing4319.0%value added not included
Totals:16 196  44.9 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.