Corporate income tax rate 2005 | |||
Taxable profit | Rate | Tax per bracket | |
More than | But less than | ||
- | € 22.689 | 27% | € 6.120 |
€ 22.689 | 31,5% | 0 |
Dividend withholding tax | |
Rate | 25% |
Capital issue tax | |
Rate | 0,55% |
Real estate transfer tax | |
Rate | 6% |
VAT | ||
Rate | High | 19% |
Low | 6% | |
Low | 0% | |
Exempt | - |