Unternehmensbesteuerung (Körperschaftssteuer und Gewerbesteuer)

[Machine translation] In addition to natural persons, legal entities (corporations) are, taxed specifically, although corporations are ultimately owned by natural, There are people who are subject to income tax., The reason is, on the one hand, that there is unequal treatment in, to avoid financing investments and, on the other hand, to foreign, to tax owners domestically., Corporation taxes should be coordinated with income tax, guarantee that the legal form has no influence on tax liability, (legal form neutrality) that taxation does not affect investment activity, influences (investment neutrality), and that between equity and debt capital, There is no difference in taxation (financing neutrality)., In addition to corporation tax, Germany still has, Business tax, which is used in particular to finance municipalities.