Form detail
BZSt Form KSt 1 A
Körperschaftsteuererklärung (Corporate Income Tax Return)
Country
Germany
Revision year
2024
Methods
efile
Updated
2026-05-20
Körperschaftsteuererklärung (Corporate Income Tax Return)
Annual corporate income tax return for German corporations.
Who must file: German-resident corporations (GmbH, AG, UG) and certain other entities subject to Körperschaftsteuer.
Practical overview
German corporate tax (Körperschaftsteuer) is 15 percent plus solidarity surcharge of 5.5 percent on the tax (effectively 15.825 percent). Trade tax (Gewerbesteuer) at municipal rates between 7 percent and 17 percent typically adds another layer, bringing total effective rates to roughly 30 percent. Returns are filed via Elster.
Practical steps
- Prepare statutory accounts under HGB.
- Compute Körperschaftsteuer and Gewerbesteuer.
- File via Elster by the same deadlines as individual returns.
- Pay any balance due upon assessment notice.
Due-date notes
31 July of the year following the tax year for self-filers; 28/29 February of the second year via Steuerberater.
Timing: 31 July
Penalty snapshot
Verspätungszuschlag and Säumniszuschlag apply.
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
- FormBZSt UStVA
- FormBZSt ESt 1 A
Cited by
- FormBZSt ESt 1 A
- FormBZSt UStVA
Primary sources
- Bundesfinanzministerium - KörperschaftsteuerVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.