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Was ist Körperschaftsteuerrecht?

Das Körperschaftsteuerrecht regelt die Besteuerung von juristischen Personen, wie Kapitalgesellschaften und Vereinen. Es gilt das Einkommensteuergesetz entsprechend. Paragraph 1 Absatz 1 KStG besagt, dass Körperschaften mit einem im Inland gelegenen Sitz steuerpflichtig sind. Die Steuerpflicht wird durch eine Steuererklärung oder eine Betriebsprüfung festgestellt. Die Körperschaftsteuer beträgt 15 % vom zu versteuernden Einkommen, bei hohen Einkommen kommt ein Zuschlag hinzu.

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