De Corporate Tax

German corporate income tax (Körperschaftsteuer, KSt) for tax year 2026: GmbH, UG, AG and other companies resident in Germany, and German permanent establishments of foreign companies. Covers the 15% rate under § 23 KStG and the enacted cuts from 2028, the 5.5% solidarity surcharge, how trade tax adds to the burden, the taxable base, the § 8b participation exemption, loss carry-forward (EUR 1m plus 70% for 2024 to 2027, 60% from 2028) and carry-back, § 8c share changes, Organschaft, the interest barrier, prepayments, filing deadlines, late filing surcharges, interest, and Kapitalertragsteuer on outbound dividends. Trigger on: Körperschaftsteuer, KSt, GmbH tax Germany, German corporate tax rate, Soli on KSt, § 8b KStG, § 8c KStG, Organschaft, Zinsschranke, Verlustvortrag GmbH, Mindestbesteuerung, KSt-Vorauszahlungen, Kapitalertragsteuer Dividende. Out of scope: trade tax detail (de-trade-tax), transfer pricing (germany-transfer-pricing), individual shareholders (de-income-tax, de-capita

mkdir -p ~/.claude/skills/de-corporate-tax
curl -L https://claudskills.com/skills/de-corporate-tax/SKILL.md \
  -o ~/.claude/skills/de-corporate-tax/SKILL.md

@misc{de-corporate-tax-2026,
  author    = {openaccountants},
  title     = {De Corporate Tax [Claude Code skill]},
  year      = {2026},
  publisher = {ClaudSkills},
  url       = {https://claudskills.com/skills/de-corporate-tax/}
}