Explained for freelancers and the self-employed: the new corporate tax changes in depth
This year saw Germany elect a new government, and as to be expected, the tax changes were certainly less than the sweeping round that came into effect in 2021. That said, there was a key change to the corporate tax that is worth delving into. One of the deterrents of incorporating a business or partnership, or changing the formation of one, was how that it would increase the tax burden or in the very least complicate it. For those who have or will consider a change from freelancer to corporation, or more specifically evolving business partnerships - here is the overview of these changes.