[{"data":1,"prerenderedAt":3199},["ShallowReactive",2],{"de-blog/steuern-fuer-unternehmen":3,"de-global-content":1027,"de-article-global-content":2336,"de-blog-article-more-articles-412415124":2592},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":1014,"full_slug":1015,"sort_by_date":26,"position":1016,"tag_list":1017,"is_startpage":29,"parent_id":1018,"meta_data":26,"group_id":1019,"first_published_at":1020,"release_id":26,"lang":33,"path":26,"alternates":1021,"default_full_slug":1022,"translated_slugs":1023},"Steuern für Unternehmen: Ein kompakter Überblick ","2023-11-29T08:41:18.974Z","2026-03-20T15:26:56.752Z","2026-03-20T15:26:56.776Z",412415124,"18e1e4da-26f2-4863-86b5-765e15c644fa",{"_uid":11,"roles":12,"title":4,"author":43,"topics":92,"content":93,"noIndex":29,"category":890,"language":915,"component":903,"heroMedia":916,"sidebarCta":927,"publishedAt":928,"readingTime":929,"redirectUrl":53,"listingImage":930,"metaDescription":936,"componentsAfterTheArticle":937},"25d86b93-cdc3-4aab-b29b-03ab98025565",[13],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":24,"full_slug":25,"sort_by_date":26,"position":27,"tag_list":28,"is_startpage":29,"parent_id":30,"meta_data":26,"group_id":31,"first_published_at":32,"release_id":26,"lang":33,"path":26,"alternates":34,"default_full_slug":35,"translated_slugs":36,"_stopResolving":42},"Accountant","2022-09-19T13:36:28.660Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:19.576Z",190903620,"27d61cde-0093-4c00-be8d-5cda47ef9ed7",{"_uid":21,"name":22,"component":23},"8ee7bc5e-ac5d-48c5-8424-e446196b1d39","Accountants","tag","accountants","de/blog/role/accountants",null,0,[],false,190903385,"08848a19-819c-4c13-a216-e645ec1fe12a","2022-11-02T15:24:19.056Z","de",[],"blog/role/accountants",[37,39,40],{"path":35,"name":26,"lang":38,"published":26},"fr",{"path":35,"name":26,"lang":33,"published":26},{"path":35,"name":26,"lang":41,"published":26},"es",true,{"name":44,"created_at":45,"published_at":16,"updated_at":46,"id":47,"uuid":48,"content":49,"slug":79,"full_slug":80,"sort_by_date":26,"position":81,"tag_list":82,"is_startpage":29,"parent_id":83,"meta_data":26,"group_id":84,"first_published_at":85,"release_id":26,"lang":33,"path":26,"alternates":86,"default_full_slug":87,"translated_slugs":88,"_stopResolving":42},"Helena Kleine","2022-10-19T17:36:57.152Z","2026-03-12T10:47:20.541Z",206165091,"b7a9a2a4-7a2d-4d1f-ae95-6493d01ac71b",{"_uid":50,"name":44,"links":51,"picture":65,"lastName":67,"component":68,"firstName":69,"description":70},"c3ed0e10-6263-4733-8202-dfd040e90030",[52],{"tag":53,"_uid":54,"icon":55,"link":59,"type":53,"label":53,"style":63,"component":64,"onClickEvent":53,"openInANewTab":29,"horizontalFill":29},"","4747640b-1787-4766-88ac-a275146e50e5",{"id":56,"alt":53,"name":53,"focus":53,"title":53,"filename":57,"copyright":53,"fieldtype":58,"is_external_url":29},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",{"id":53,"url":60,"linktype":61,"fieldtype":62,"cached_url":60},"https://www.linkedin.com/in/helena-kleine-86275872","url","multilink","primary","cta",{"alt":66,"name":53,"focus":53,"title":53,"filename":66,"copyright":53,"fieldtype":58,"is_external_url":29},"https://a.storyblok.com/f/146026/433x433/c9d214cd2d/klein.jpeg","Kleine","author","Helena",{"type":71,"content":72},"doc",[73],{"type":74,"content":75},"paragraph",[76],{"text":77,"type":78},"Helena Kleine sammelte reichlich Erfahrung im SaaS-Vertrieb und lernte so, wie wichtig informative Inhalte und Ressourcen für Kunden sind. Aktuelle unterstützt sie Spendesk als Expertin für Themen rund um Finanzen und Buchhaltung. ","text","helena-kleine","de/blog/author/helena-kleine",-280,[],176408854,"c66c945a-8fee-45f5-a751-dd3b7d65750b","2022-11-02T15:26:04.249Z",[],"blog/author/helena-kleine",[89,90,91],{"path":87,"name":26,"lang":38,"published":26},{"path":87,"name":26,"lang":33,"published":26},{"path":87,"name":26,"lang":41,"published":26},[],{"type":71,"content":94},[95,104,111,118,127,137,144,164,181,221,238,255,272,289,296,304,311,318,325,333,360,367,472,499,507,549,558,599,607,653,661,681,689,736,744,771,779,786,793,815,820,825,829,834,838,843,847,852,856,861,865,870,874,879],{"type":74,"content":96},[97],{"text":98,"type":78,"marks":99},"Die deutsche Steuerlandschaft ist nicht für Einfachheit bekannt. Eine der ersten Lektionen für Berufseinsteiger jeder Generation ist wohl die Erkenntnis, dass von ihrem Bruttogehalt, wie im Arbeitsvertrag angegeben, nur ein geringerer Nettoanteil auf ihrem Konto ankommt.",[100],{"type":101,"attrs":102},"textStyle",{"color":103},"rgb(0, 0, 0)",{"type":74,"content":105},[106],{"text":107,"type":78,"marks":108},"Doch Angestellte haben einen Vorteil: Sie müssen nicht im Detail verstehen, wie sich ihre Steuern und andere Abgaben zusammensetzen. Dies ist bei Unternehmen anders. Freiberufler und Gewerbetreibende in Deutschland sollten sich eingehend mit den Steuerpflichten auseinandersetzen, die auf sie zukommen.",[109],{"type":101,"attrs":110},{"color":103},{"type":74,"content":112},[113],{"text":114,"type":78,"marks":115},"Wir geben hier einen Überblick über die Steuern für Unternehmen in Deutschland, der allerdings die Zusammenarbeit mit Steuerberater und Finanzamt nicht ersetzt. ",[116],{"type":101,"attrs":117},{"color":103},{"type":119,"attrs":120},"blok",{"id":121,"body":122},"4347aeee-442f-453d-b666-b988c91d1314",[123],{"_uid":124,"html":125,"component":126},"i-d959f108-9e7b-45c4-908a-40acf21385d5","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-44753812-9f33-4e6d-b752-577c3fb98f6f\">\u003Cspan class=\"hs-cta-node hs-cta-44753812-9f33-4e6d-b752-577c3fb98f6f\" id=\"hs-cta-44753812-9f33-4e6d-b752-577c3fb98f6f\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/44753812-9f33-4e6d-b752-577c3fb98f6f\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-44753812-9f33-4e6d-b752-577c3fb98f6f\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/44753812-9f33-4e6d-b752-577c3fb98f6f.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '44753812-9f33-4e6d-b752-577c3fb98f6f', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":128,"attrs":129,"content":131},"heading",{"level":130},2,[132],{"text":133,"type":78,"marks":134},"Welche Steuern zahlen Unternehmen in Deutschland?",[135],{"type":101,"attrs":136},{"color":103},{"type":74,"content":138},[139],{"text":140,"type":78,"marks":141},"Welche Steuern ein Unternehmen in Deutschland zahlt, hängt von seiner Rechtsform, Größe und Art seiner Geschäftstätigkeit ab. Folgende Steuern sollte jedes Unternehmen kennen:",[142],{"type":101,"attrs":143},{"color":103},{"type":145,"content":146},"bullet_list",[147],{"type":148,"content":149},"list_item",[150],{"type":74,"content":151},[152,159],{"text":153,"type":78,"marks":154},"Körperschaftsteuer",[155,157],{"type":156},"bold",{"type":101,"attrs":158},{"color":103},{"text":160,"type":78,"marks":161},": Steuer auf den Gewinn von Kapitalgesellschaften, wie GmbHs und AGs. Der Körperschaftsteuersatz in Deutschland beträgt derzeit 15%.",[162],{"type":101,"attrs":163},{"color":103},{"type":145,"content":165},[166],{"type":148,"content":167},[168],{"type":74,"content":169},[170,176],{"text":171,"type":78,"marks":172},"Gewerbesteuer",[173,174],{"type":156},{"type":101,"attrs":175},{"color":103},{"text":177,"type":78,"marks":178},": Von Gemeinden erhoben, bezieht sich auf den Gewerbeertrag eines Unternehmens. Der Gewerbesteuersatz ist variabel und hängt vom Hebesatz der jeweiligen Gemeinde ab.",[179],{"type":101,"attrs":180},{"color":103},{"type":145,"content":182},[183],{"type":148,"content":184},[185],{"type":74,"content":186},[187,193,198,216],{"text":188,"type":78,"marks":189},"Umsatzsteuer (Mehrwertsteuer):",[190,191],{"type":156},{"type":101,"attrs":192},{"color":103},{"text":194,"type":78,"marks":195}," Unternehmen müssen auf ihre Verkäufe ",[196],{"type":101,"attrs":197},{"color":103},{"text":199,"type":78,"marks":200},"Umsatzsteuer",[201,214],{"type":202,"attrs":203},"link",{"href":204,"uuid":205,"anchor":26,"target":206,"linktype":207,"story":208},"/de/glossary/mehrwertsteuer-mwst","2d52319c-ab3e-4f4d-9962-18801f3b604b","_self","story",{"name":209,"id":210,"uuid":205,"slug":211,"url":212,"full_slug":213,"_stopResolving":42},"Mehrwertsteuer (MwSt)",419876342,"mehrwertsteuer-mwst","glossary/mehrwertsteuer-mwst","de/glossary/mehrwertsteuer-mwst",{"type":101,"attrs":215},{"color":103},{"text":217,"type":78,"marks":218}," erheben und abführen. Der reguläre Umsatzsteuersatz in Deutschland beträgt 19%, für bestimmte Waren und Dienstleistungen gilt ein ermäßigter Satz von 7% und bestimmte Unternehmen (wie Kleinunternehmen) können von der Umsatzsteuerpflicht befreit werden. Welcher Umsatzsteuersatz der richtige ist, sollte in jedem Fall von einem Steuerfachmann geklärt werden. ",[219],{"type":101,"attrs":220},{"color":103},{"type":145,"content":222},[223],{"type":148,"content":224},[225],{"type":74,"content":226},[227,233],{"text":228,"type":78,"marks":229},"Lohnsteuer",[230,231],{"type":156},{"type":101,"attrs":232},{"color":103},{"text":234,"type":78,"marks":235},": Sobald ein Unternehmen Angestellte hat, muss es Lohnsteuer auf deren Gehälter einbehalten und an das Finanzamt abführen. Der Lohnsteuersatz verläuft progressiv und hängt vom Einkommen des Arbeitnehmers ab.",[236],{"type":101,"attrs":237},{"color":103},{"type":145,"content":239},[240],{"type":148,"content":241},[242],{"type":74,"content":243},[244,250],{"text":245,"type":78,"marks":246},"Solidaritätszuschlag",[247,248],{"type":156},{"type":101,"attrs":249},{"color":103},{"text":251,"type":78,"marks":252},": Ein Zuschlag, der auf Körperschaftsteuer und Einkommensteuer erhoben wird, um die Kosten der deutschen Einheit zu finanzieren. Der Satz beträgt 5,5% der zu zahlenden Körperschaft- oder Einkommensteuer.",[253],{"type":101,"attrs":254},{"color":103},{"type":145,"content":256},[257],{"type":148,"content":258},[259],{"type":74,"content":260},[261,267],{"text":262,"type":78,"marks":263},"Kapitalertragsteuer",[264,265],{"type":156},{"type":101,"attrs":266},{"color":103},{"text":268,"type":78,"marks":269},": Auf Dividenden und andere Kapitalerträge wird eine Kapitalertragsteuer von 25% erhoben, zuzüglich Solidaritätszuschlag und ggf. Kirchensteuer.",[270],{"type":101,"attrs":271},{"color":103},{"type":145,"content":273},[274],{"type":148,"content":275},[276],{"type":74,"content":277},[278,284],{"text":279,"type":78,"marks":280},"Grundsteuer",[281,282],{"type":156},{"type":101,"attrs":283},{"color":103},{"text":285,"type":78,"marks":286},": Unternehmen, die Grundbesitz haben, müssen Grundsteuer zahlen, deren Höhe je nach Wert des Grundstücks und Hebesatz der Gemeinde variiert.",[287],{"type":101,"attrs":288},{"color":103},{"type":74,"content":290},[291],{"text":292,"type":78,"marks":293},"Diese Liste ist nicht vollständig. Je nach spezifischer Geschäftstätigkeit und Standort des Unternehmens können zusätzliche Steuern und Abgaben anfallen. Aktuelle Informationen zu Ihrem Unternehmen sollten Sie immer von einem Steuerberater oder den zuständigen Finanzbehörden beziehen.",[294],{"type":101,"attrs":295},{"color":103},{"type":128,"attrs":297,"content":298},{"level":130},[299],{"text":300,"type":78,"marks":301},"Wie berechnen sich die Steuern für Unternehmen?",[302],{"type":101,"attrs":303},{"color":103},{"type":74,"content":305},[306],{"text":307,"type":78,"marks":308},"Die Steuerberechnung für Unternehmen in Deutschland folgt unterschiedlichen Verfahren, abhängig von der Art der Steuer. Bei der Lohnsteuer erfolgt beispielsweise die direkte Abführung an das Finanzamt mit jeder Gehaltszahlung.",[309],{"type":101,"attrs":310},{"color":103},{"type":74,"content":312},[313],{"text":314,"type":78,"marks":315},"In Bezug auf Körperschafts- und Gewerbesteuer dient die Steuererklärung als Grundlage, um den Gewinn des Unternehmens zu ermitteln. Hierbei sind regelmäßige Vorauszahlungen, die sich nach der Steuerlast des Vorjahres richten und üblicherweise quartalsweise entrichtet werden, ein wesentlicher Bestandteil. Dieses Vorgehen hilft, eine zu hohe Steuernachzahlung zu vermeiden.",[316],{"type":101,"attrs":317},{"color":103},{"type":74,"content":319},[320],{"text":321,"type":78,"marks":322},"Für eine fristgerechte und korrekte Steuererklärung ist eine genaue Erfassung und Dokumentation der finanziellen und geschäftlichen Transaktionen eines Unternehmens unerlässlich. Da dies oft Herausforderungen birgt, greifen viele Unternehmen auf die Unterstützung von Steuerberatern und spezialisierte Buchhaltungssoftware zurück.",[323],{"type":101,"attrs":324},{"color":103},{"type":128,"attrs":326,"content":327},{"level":130},[328],{"text":329,"type":78,"marks":330},"Typische Steuer-Fallstricke für Finanzteams",[331],{"type":101,"attrs":332},{"color":103},{"type":74,"content":334},[335,340,355],{"text":336,"type":78,"marks":337},"Selbst nachdem ein Unternehmen verstanden hat, welche Steuern es zu welchen Fristen auf welchem Wege erklären und zahlen muss, kann einiges schiefgehen. Denn Steuerthemen beinhalten komplexe und sich ständig ändernde rechtliche Vorschriften, die eine präzise Buchführung, kontinuierliche Compliance und strategische ",[338],{"type":101,"attrs":339},{"color":103},{"text":341,"type":78,"marks":342},"Finanzplanung",[343,353],{"type":202,"attrs":344},{"href":345,"uuid":346,"anchor":26,"target":206,"linktype":207,"story":347},"/blog/finanzplan","4bcc7a47-1b7e-4df8-ac7d-4608688fd03f",{"name":348,"id":349,"uuid":346,"slug":350,"url":351,"full_slug":352,"_stopResolving":42},"Einen Finanzplan erstellen – das Fundament des Businessplans",213425744,"finanzplan","blog/finanzplan","de/blog/finanzplan",{"type":101,"attrs":354},{"color":103},{"text":356,"type":78,"marks":357}," erfordern.",[358],{"type":101,"attrs":359},{"color":103},{"type":74,"content":361},[362],{"text":363,"type":78,"marks":364},"Folgende Fehlerquellen bereiten Finanzteams die größten Kopfschmerzen: ",[365],{"type":101,"attrs":366},{"color":103},{"type":368,"attrs":369,"content":373},"ordered_list",{"order":370,"key":372},{"order":371},1,"ol-0",[374,390,406,441,457],{"type":148,"content":375},[376,389],{"type":74,"content":377},[378,384],{"text":379,"type":78,"marks":380},"Dokumentationsfehler",[381,382],{"type":156},{"type":101,"attrs":383},{"color":103},{"text":385,"type":78,"marks":386},": Fehler bei der Dokumentation oder der Berechtigung zum Vorsteuerabzug können zu Nachzahlungen und Strafen führen. Unternehmen müssen sicherstellen, dass sie alle relevanten Belege korrekt und vollständig aufbewahren.",[387],{"type":101,"attrs":388},{"color":103},{"type":74},{"type":148,"content":391},[392,405],{"type":74,"content":393},[394,400],{"text":395,"type":78,"marks":396},"Fehler in der Schätzung von Steuerrückstellungen",[397,398],{"type":156},{"type":101,"attrs":399},{"color":103},{"text":401,"type":78,"marks":402},": Ungenaue Schätzungen der Steuerschuld können zu einer Unter- oder Überzahlung von Steuern führen, was die Finanzplanung des Unternehmens beeinträchtigen kann.",[403],{"type":101,"attrs":404},{"color":103},{"type":74},{"type":148,"content":407},[408,440],{"type":74,"content":409},[410,416,421,435],{"text":411,"type":78,"marks":412},"Liquiditätsrisiken:",[413,414],{"type":156},{"type":101,"attrs":415},{"color":103},{"text":417,"type":78,"marks":418}," Unternehmen müssen Steuervorauszahlungen auf Basis vergangener Gewinne leisten. Bei stark schwankenden Gewinnen kann dies zu Über- oder Unterzahlungen führen, die die ",[419],{"type":101,"attrs":420},{"color":103},{"text":422,"type":78,"marks":423},"Liquidität",[424,433],{"type":202,"attrs":425},{"href":426,"uuid":427,"anchor":26,"target":206,"linktype":207,"story":428},"/glossary/liquiditaet","1cc1ba5e-0841-4bf7-ae4e-c5be5f263ca1",{"name":422,"id":429,"uuid":427,"slug":430,"url":431,"full_slug":432,"_stopResolving":42},229126227,"liquiditaet","glossary/liquiditaet","de/glossary/liquiditaet",{"type":101,"attrs":434},{"color":103},{"text":436,"type":78,"marks":437}," beeinträchtigen.",[438],{"type":101,"attrs":439},{"color":103},{"type":74},{"type":148,"content":442},[443,456],{"type":74,"content":444},[445,451],{"text":446,"type":78,"marks":447},"Fristversäumnisse",[448,449],{"type":156},{"type":101,"attrs":450},{"color":103},{"text":452,"type":78,"marks":453},": Das Verpassen von Fristen für die Abgabe von Steuererklärungen oder die Zahlung von Steuern kann zu Strafzahlungen und Zinsen führen. 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Spendesk verbessert die Nachvollziehbarkeit von Vorsteueransprüchen und reduziert manuellen Abstimmungsaufwand bei der Umsatzsteuervoranmeldung.",{"_uid":970,"title":971,"component":944,"description":972},"99b2685b-f060-43d0-be7a-5b2beec4893e","Wie kann Spendesk bei der Umsatzsteuervoranmeldung helfen?",{"type":71,"content":973},[974],{"type":74,"content":975},[976],{"text":977,"type":78},"Spendesk automatisiert die Zuweisung von Mehrwertsteuersätzen, sammelt digitale Belege und ermöglicht den Export von Buchungsdaten. Spendesk bietet CSV- und DATEV-Exporte sowie Belegkennzeichnung mit Steuercodes, sodass Finanzteams Umsatzsteuervoranmeldungen schneller abschließen und Vorsteuerbeträge zuverlässig nachweisen. 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