🇩🇪 Germany
DE / DEU #62
Nomad Score
65.0
Cities
42
Region
European Union,
G7,
G20,
Danube Region,
Alpine Countries,
Digital Nomad Hubs,
Tech Startup Ecosystems,
Remote Work Friendly Countries,
Coworking Hotspots,
Europe,
Europe,
Western Europe
Currency
EUR
🇩🇪 GERMANY TAX PROFILE
Data year: 2026
Tax System
Worldwide
Municipal trade tax (Gewerbesteuer 7-17%) applies to businesses. Church tax (8-9%) for church members.
Municipal trade tax (Gewerbesteuer 7-17%) applies to businesses. Church tax (8-9%) for church members.
Top PIT Rate
45.0%
(eff. 47.5%)
Corporate Tax Rate
15.8%
USt
19.0%
Capital Gains Tax
26.4%
25% flat tax + 5.5% Soli surcharge = 26.375%. Real estate exempt after 10 years holding.
25% flat tax + 5.5% Soli surcharge = 26.375%. Real estate exempt after 10 years holding.
Social Security (Employee)
20.4%
Social Security (Employer)
21.1%
SS Cap (Annual)
EUR 96,600
Dividend Withholding
26.4%
Interest Withholding
26.4%
Royalty Withholding
15.8%
Inheritance Tax
30.0%
Treaty Count
96
Participation Exemption
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 12,348 | 0.0% | -- |
| EUR 12,349 | EUR 17,799 | 14.0% | -- |
| EUR 17,800 | EUR 69,878 | 24.0% | -- |
| EUR 69,879 | EUR 277,825 | 42.0% | -- |
| EUR 277,826 | and above | 45.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if domiciled in Germany or habitually present for more than 6 months in a calendar year
Exit Tax
Yes
Exit tax on unrealised gains in substantial shareholdings (>1%) when leaving Germany
Exit tax on unrealised gains in substantial shareholdings (>1%) when leaving Germany
CFC Rules
Yes
CFC rules apply when German shareholders hold >50% and entity is subject to low taxation (<25%)
CFC rules apply when German shareholders hold >50% and entity is subject to low taxation (<25%)
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
July 31
Extension Deadline
Feb 28 (via tax advisor)
📚 SOURCES
- BMF 2026 tax changes (accessed May 3, 2026)
- BMF 2026 wage tax table overview (accessed May 3, 2026)
-
GTAI Germany Trade & Invest
(accessed Mar 23, 2026)
Corporate taxation overview, trade tax details -
PwC Germany Tax Summary
(accessed Mar 23, 2026)
PIT rates, CIT, solidarity surcharge, trade tax, VAT, social security
🔗 RELATED
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