average income is

€ 1750

per

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Corporate income tax will depend on a type of legal entity. For LLC and Limited Partnership it is set at 20%. All other entities pay 37.6%.

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

Each person younger than 30 on 1 July, 2001 should make pension contributions to an old-age pension account. We include it in our internal model.

Corporate income tax rate is 20% applicable to the taxable base. However, before applying the statutory rate, the taxable base should be divided by a coefficient of 0.8. As taxable base is increased by the coefficient, the effective corporate income tax rate is 25%.

It is possible to apply for a 30% ruling (tax reduction) for salaries over €37,000 per annum.

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

From 1 January 2017, a lowered corporate income tax rate of 9% was introduced for so-called 'small taxpayers' - entities with turnover not exceeding the equivalent of €1.2 million and for taxpayers starting business activity, during their previous tax year.

A sole-trader will lose its microenterprise status when the turnover exceeds 500,000 GEL for the last two consecutive years.

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

Participation in the individual account program is voluntary (6% of an income). The decision to contribute to an individual account must be made before the age of 35 and cannot be reversed.

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

Individual pension and social contributions account is optional for those who entered the labor force after 31 December, 2014.

19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.

We are using the highest rate at 1.1%.

19.8% for people born before 1 January, 1960; and 14.8% for those born after 31 December, 1959.

We are using the highest rate at 1.1%.

It is possible to apply for a 30% ruling (tax reduction) for salaries over €37,000 per annum.

It is proposed for this rate to fall to 17% from the financial year starting on 1 April, 2020. Also, where the taxable profits can be attributed to the exploitation of patents, a lower rate of 10% applies.

This will depend on a canton and a chosen fund. The rate is between 0.3% and 3.4% with a maximum base of 148,200 CHF. We use 2% as an average rate.

This will depend on a canton and a chosen fund. The rate is between 0.1% and 3.63% for an employee. We use 2% as an average rate.

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Personal income is calculated on a progressive scale(from 14% to 42%), and is fixed at 45%. The tax percentage is unique and will depend on your income.

Our model is based on the assumption that an owner of the company is either a director or registered self-employed, so all social security contributions are not mandatory.

However, you would need to purchase private health insurance. We took an average price of €3600 per annum per person.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

Solidarity surcharge is an additional fee on income tax, capital gains tax and corporate tax. It is justified by the cost of German reunification.

The standard tax rate is 15%. However, small companies and agricultural companies can apply a reduced corporate income tax rate of 0% to the first year of operation when certain conditions are met; and 5% to revenues of less than €300,000 per year. We made calculations based on 5% and skipped 0%.

The minimum corporate income for a GmbH is €1,1750 for a year. However, for GmbHs founded after 30 June 2013, the amount is reduced to €500 for the first five years and €1000 for the next five years.

Минимальный корпоративный налог для GmbH €1,1750 в год. Если GmbHs основана после 30 Июня 2013 эта сумма сниже до €500 в первые 5 лет и €1000 для следующих пяти лет.