Europe
Currency
EUR
Corporate Tax
~30%
Personal Income Tax
45%
VAT / GST
19%
15% CIT + 5.5% solidarity surcharge + Trade Tax ~14-17% (varies by municipality) ≈ 30-33%.
Top rate 45% above €277,826; solidarity surcharge 5.5%; church tax 8-9%.
Standard; 7% reduced on essentials.
Dividends
26.375%
Interest
0%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
~40% total (employer ~20% + employee ~20%); capped at contribution ceilings.
Capital Gains Tax
~26.375% (Abgeltungsteuer 25% + solidarity)
Inheritance / Estate Tax
Progressive 7–50%
Capital (Net Worth) Tax
0%
Property Tax
Grundsteuer ~0.26–1% of assessed value
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~90
Key partners: USA, UK, France, Netherlands, Switzerland, China
Extensive network; withholding on dividends often 5%–15%. EU directives eliminate withholding within the bloc.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Trade tax (Gewerbesteuer) deductible for CIT. Solidarity surcharge abolished for most individuals since 2021.
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