DE主要税率（数据来自PwC税税总结，最后审核30 June 2026）： 企业所得税：Corporate income tax/solidarity surcharge: 15.825%;
Trade tax: From 8.75% to 20.3%, depending upon the location of the business establishment. 增值税/消费税：19 个人所得税：45, plus surcharges 预提税：Resident: 25 / 25 / 0;
Generally, only interest paid by banks to a resident is subject to WHT. Non-resident: 25 / 0 / 15 or upon application as reduced by EU directive/double tax treaty/domestic law. WHT is charged on interest from convertible or profit-sharing bonds and over-the-counter transactions. 具体适用税率请以最新官方规定及具体业务情况为准。