Income

CAFM-Blog.de | The Artist Social Security Fund: What you need to know

The Artists' Social Security System: What You Need to Know

The artists' social security system is an element for the social security of self-employed artists and publicists in Germany. In a professional field often characterized by uncertainties and financial fluctuations, this special system offers valuable support. It enables creatives to focus on their work without constantly worrying about the financial security of their social needs. The Artists' Social Security Fund (KSK) plays a central role in this by managing and […]

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CAFM-Blog.de | Corporate Tax: Tax Burden for Companies

Corporate Tax: Tax Burden for Companies

Corporate tax is a direct tax levied on the profit of corporations and other legal entities. It represents a significant source of revenue for the state and contributes significantly to the financing of public tasks. The tax base for corporate tax is the taxable income of the company, which is determined according to specific tax law provisions. In Germany, the corporate tax rate has been a uniform 15 percent since 2008. In addition, a solidarity surcharge of 5.5 percent is levied.

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CAFM-Blog.de | Corporate Tax: Limited liability company, sole proprietorship, and freelance professions

Corporate Tax: GmbH, Sole Proprietorship, and Freelance Professions

Corporate taxes are a central source of revenue for the state to finance public spending. They are levied on corporate profits and income, with the amount varying depending on the legal form and industry. The tax burden has significant implications for the financial situation of companies, which is why a thorough examination of tax aspects and possible optimization strategies is essential. In Germany, corporate taxation is based on the Income Tax Act (EStG) and the Corporate Tax Act (KStG). Corporations such as GmbHs are subject to

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CAFM-Blog.de | Real Estate Valuation for Commercial Properties: Yield Value, Factor, and Return in the Rental Appraisal

Real Estate Valuation for Commercial Properties: Yield Value, Factor, and Return in Rental Appraisals

Real estate valuation is a process by which the value of a property is determined. This value can be important for various purposes, such as buying or selling a property, obtaining a loan, or for insurance. The valuation of commercial real estate refers to the appraisal of properties used for commercial purposes, such as office buildings, retail spaces, or industrial facilities. Commercial properties typically have a higher value than

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