Tax Burden on German Companies – Income Tax Burden and Administrative Costs

What tax burdens do companies face and what causes them? This report takes an in‐depth look at answering these questions: In the following, the stated income tax burden, as well as the burdens caused by tax bureaucracy, are considered. The report also deals with the increasing calls for tax relief, particularly as a result of the Corona pandemic, and shows which measures companies consider useful with regard to investment incentives. This report provides a brief overview of the most important findings on these topics.

This report presents the descriptive results of the survey “Tax Burden and Tax Administrative Costs ‐ Assessments and Consequences”. The online survey was conducted in the period from 08 January 2021 to 30 April 2021. A total of 1,806 companies participated in the survey. The results presented below are based on the responses of 657 companies that answered the questionnaire in full.

 

Participating Institutions

TRR 266‘s main locations are Paderborn University (Coordinating University), HU Berlin, and University of Mannheim. All three locations have been centers for accounting and tax research for many years. They are joined by researchers from LMU Munich, Frankfurt School of Finance and Management, WHU – Otto Beisheim School of Management, ESMT Berlin, Goethe University Frankfurt and Carl von Ossietzky University Oldenburg who share the same research agenda.