Netherlands vs Germany
Corporate Tax Comparison
Time of Update: Netherlands: 4/04/2026 / Germany: 4/02/2026
Compare Netherlands and Germany corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Netherlands vs Germany Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Netherlands
Germany
General CIT Rate:
25.8
General CIT Rate:
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.
CIT Return Due Date:
Usually five months after the end of the company's fiscal year.
CIT Return Due Date:
July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).
CIT Payment Due Date:
Tax should be paid within six weeks from the date of assessment.
CIT Payment Due Date:
As stated in the assessment notice.
CIT Estimated Payment Due Date:
In principle, within six weeks, but taxpayers can choose to pay in monthly installments.
CIT Estimated Payment Due Date:
Quarterly installment payments are due on the 10th day of March, June, September, and December.
Withholding Tax (WHT)
Netherlands
Germany
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0*/0*
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Netherlands
Germany
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate (25.8%). Eligible participated capital gains are tax-exempt under the participation exemption.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate tax rate.
Effective Tax Rate (ETR)
Netherlands
Germany
Composite Effective Average Tax Rate:
24.47
Composite Effective Average Tax Rate:
26.59
Composite Effective Marginal Tax Rate:
22.83
Composite Effective Marginal Tax Rate:
11.00
