Germany vs Israel

Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.

23

July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).

Within five months after the end of the tax year.

As stated in the assessment notice.

If the remaining balance is paid before the end of the first month after the end of the tax year, the taxpayer should be completely exempt from any interest and linkage differences.

Quarterly installment payments are due on the 10th day of March, June, September, and December.

Taxpayers must prepay their taxes on a monthly basis before the 15th of each month. According to a fixed percentage of the company's turnover, there are 12 months of prepayments, or based on the previous year's tax assessment, there are 10 months of payments starting from the second month of the company's tax year.

25/25/0

25/25/25

25/0/15

25/0-25/25

19

18

Capital gains are subject to the normal corporate tax rate.

Capital gains are constrained by the normal corporate income tax rate.

26.59

21.47%

11.00

16.63%