The Lowest Corporate Tax Rate in the G7: Substantial Tax Cuts in Germany’s 2008 Corporate Tax Reform

    View Authors February 2009

    Squire Sanders partner Thomas Busching examines the changes in Germany’s corporate income tax rates, effective 1 January 2008, that place Germany on par with countries perceived as low tax jurisdictions. In this article, which appeared in the Jiangsu Industrial Overseas Development & Planning Association newsletter, he explores the new tax regime and determines that the new rules allow for creativity and positive benefits for inbound investment into Germany.

    Reproduced and translated with permission from the Jiangsu Province Development and Reform Commission.