Germany vs France

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

Standard rate: 25%; qualifying small corporations may benefit from 15% on the first EUR 42,500 of taxable profits.

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

About the fiscal year ending on December 31st, until the end of May of the following year.

As stated in the assessment notice.

About the fiscal year ending on December 31 and May 15 of the following year.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

By way of installment payments in four installments (i.e., for the fiscal year ending on December 31, must be submitted and paid on March 15, June 15, September 15, and December 15).

25/25/0

25/0/15

25/0/25

19

20

Capital gains are subject to the normal corporate tax rate.

Capital gains are constrained by the normal corporate income tax rate.

26.59

23.66

11.00

15.38