Alexandra Sofia Wrobel
Specialist lawyer for tax law
Phone: +49 (0) 221 / 97 31 43 - 69
The corporate tax is a special kind of the income tax: Public entities and legal entities, corporations, cooperatives, non legal associations, institutions and foundations have to pay it. There is a difference between an unlimited and limited corporation tax liability. In certain cases, it is possible to be exempt from the obligation to pay it.