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KStG Körperschaftsteuergesetz
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Die Körperschaftsteuer beträgt 15 Prozent des zu versteuernden Einkommens.
(2) Wird die Einkommensteuer auf Grund der Ermächtigung des § 51 Abs. 3 des Einkommensteuergesetzes herabgesetzt oder erhöht, so ermäßigt oder erhöht sich die Körperschaftsteuer entsprechend.
Quelle: BMJ
Import: