Business tax

Press releases

27 June 2022 German multinational enterprise groups generated 360 billion euros worldwide

German enterprise groups operating multinationally generated worldwide earnings before taxes totalling 360 billion euros in 2018. This is shown by an evaluation of country-by-country reports of enterprise groups published by the Federal Statistical Office (Destatis) for the first time.

6 October 2021 Trade tax revenue down 18.2% in 2020 year on year

Further Press Releases

Current news

4.1 million tax payers in 2019

Tax Payers

In 2019, a total of 4.1 million tax payers were liable to pay trade tax; 2.5 million, or 61%, of these trade tax payers had a base tax amount of zero. The total base tax amount was 13.2 billion euros. Among the 4.1 million trade tax payers, 197,267 businesses (4.8%) comprised several establishments, adding up to a total of 741,813 establishments. Tax groups accounted for 0.8% of the trade tax payers. In accordance with the rules of the Corporation Tax Act, controlling units and integrated units that have joined together in a tax group are jointly assessed for trade tax.

More than 37 billion Euro of corporation tax assessed in 2019

The corporation tax assessed for taxpayers' subject amounted to just over Euro 37.8 billion in 2019. It was by 3.5 % lower than in 2018. 93 % of all taxpayers' subject to unlimited tax liability.

The number of business partnerships and associations increased slightly from 2018 to 2019

The 2019 assessment procedures statistics provide information on a total of 1,290,659 business partnerships and associations. Compared to 2018 the number of business partnerships and associations increased by about 11,395 or 0.9 %. 1,027,958 or 80 %, of these partnerships and associations had positive revenues, that is, they were regarded as ‘profit cases’.

Trade tax

Trade tax statistics / Survey of all taxpayers and the basis of their taxation

Corporation tax

Partnerships and associations

Business partnerships and communities

Database

GENESIS-Online

More data are available from the GENESIS-Online database on the themes:

Trade tax statistics
Corporation tax statistics
Statistics of partnerships and associations

The database content will continuously be extended, and links will be provided here.

Germany and worldwide Economic activity of German multinational enterprises, 2021

Eight interactive maps visualise the economic activities of German enterprises operating multinationally in 2021, both within Germany and worldwide.

Maps

Graphics

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Base trade tax amount by economic section

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Trade tax: tax bases

3 / 5

Corporation tax payers

4 / 5

Partnerships and associations by Länder

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Partnerships and associations by economic activities

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