• Property taxes, profits taxes;
• Transaction taxes, such as sales tax andland transfer tax;
• Consumer taxes;
• Customs duties.

The German position on the taxation of investments in machinery and equipment has been considerably improved – the effective tax rate limit is now lower than in Japan, Italy, Austria, Spain, France, Canada, Greece and the Netherlands and about as high as in the USA and Belgium. Additionally, various attractive amortization and deduction rules and possibilities to carry losses forward or backward lead to a reduced assessment basis for calculating the taxes. Also, in Germany taxes are payable in arrears – in contrast to other countries – which improves a company's solvency. There are no or only low taxes, that are deducted in the source state, on dividends, interest rates and license fees due.

Income tax
All people earning an income are required to pay income tax. Principally, all individuals registered in Germany, or whose permanent residence is Germany, are fully liable for income tax regardless of nationality. Taxation of ordinary partnerships, such as partnerships under the German civil code (GbR), general partnerships (OHG) and limited partnerships (KG) is not applicable at a company level; rather the partners themselves are taxed individually.

Payroll tax
Payroll tax is a specific method of collecting income tax from the non-self-employed, whereby tax is deducted at source by the employer, who pays it directly to the internal revenue service. In contrast, taxation of income for self-employed persons only occurs following submission of a tax return by the individual (assessed income tax).

Corporate income tax
Corporate income tax is income tax levied on legal persons, such as private limited companies (GmbH) and joint-stock corporations (AG), for example. Taxation is based on income, in other words, on profits.

Solidarity tax
Since 1991 an additional percentage of income tax or corporate income tax is levied to assist the reconstruction of the new German states.

Business tax
For many cities and local authorities, business tax represents the most important source of income and is assessed against company profit. Each local authority determines its own tax rate, the so-called rate of assessment. Consequently, the burden of tax imposed on a company depends on its choice of location. However, companies avoid absorbing the full extent of the tax because of its tax-reducing effect on income tax.

Sales tax
Companies are required to charge this value added tax on each invoice for products and services provided domestically. A reduced rate of tax applies for most foodstuffs (except in restaurants), books, art objects and a number of other goods. End-user prices must always include sales tax. The amount and applicable rate of tax for supplies and other services provided to companies must be shown separately in the invoice. Sales tax merely represents a transitory item for companies: ultimately, the tax is paid by end-users.