Three EU jurisdictions. Three very different corporate tax systems. And a German business owner trying to figure out which one actually makes sense for their situation. This is a question that gets asked a lot, usually after someone has spent an afternoon reading articles that mix 2023 figures with 2026 claims and never quite say […]

Most German business owners who reach this question have already done the mental arithmetic. They know roughly what a German GmbH costs in corporate tax, they know what happens to dividends when they reach the personal level, and they have started wondering whether there is a more efficient way to hold those profits between the […]

The headline rate gets most of the attention. Fifteen percent, flat, with no trade tax and no solidarity surcharge. Compared to the roughly 30% effective corporate tax burden most German businesses carry, the contrast is obvious enough that it tends to dominate early conversations about Cyprus. But the 15% figure is really just the starting […]