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Companies are subject to Gibraltar taxation on income accrued in and derived from Gibraltar. The standard corporate income tax (CIT) rate is 12.5% (increasing from 10% with effect from 1 August 2021), with utility and energy providers and companies that abuse a
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Germany taxes its corporate residents on their worldwide income. However, most double tax treaties (DTTs) exempt income attributable to a foreign permanent establishment (PE). Non-residents with PE or property income are taxed by assessment on German-source income; those earning royalties and dividends
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Companies are subject to tax on all income and are only allowed deductions on expenses that are related to the operations of the company. According to Danish tax law, a territoriality principle prevails with respect to PEs and real estate located abroad.
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Corporate income tax (CIT) applies to the profits generated by all companies, including branches of foreign companies. Corporate partners in general partnerships (i.e., unlimited) and corporate general partners (i.e. unlimited) in a limited partnership are subject to CIT on their share of
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Corporate income tax (CIT) All companies that are tax residents of Cyprus are taxed on their income accrued or derived from all sources in Cyprus and abroad. A non-Cyprus tax resident company is taxed on income accrued or derived from business activity
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Bulgarian tax residents are taxed on their worldwide income. Non-residents are taxed on their income from Bulgarian sources only, through a permanent establishment (PE) and/or via withholding tax (WHT), depending on the case. In general, corporate income is subject to corporate income
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Corporate income tax (CIT) In general, the tax base for CIT purposes is determined on an accrual basis and consists of worldwide income less allowed deductions. The rules are equally applicable to companies and PEs. It is assumed that all income received
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Basis of corporate income tax (Körperschaftsteuer) Corporations (i.e. limited liability corporation [GmbH], stock corporation [AG]) are subject to unlimited taxation in Austria of their entire (domestic and foreign) income if they have their legal seat or place of effective management in Austria.
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All undistributed corporate profits are tax exempt. This exemption covers both active (e.g. trading) and passive (e.g. dividends, interest, royalties) types of income. It also covers capital gains from the sale of all types of assets, including shares, securities, and immovable property.
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The CIT is the tax levied on corporate income. The standard CIT rate is 19%. The reduced CIT rate of 9% can be applied for income, other than capital gains, if the taxpayer: The lower rate does not apply to tax capital
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