Liberal professional (Freiberufler) vs Limited liability company (GmbH/UG) — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Liberal professional (Freiberufler) | Limited liability company (GmbH/UG) | |
|---|---|---|
| Description | Progressive income tax, EXEMPT from Gewerbesteuer. | KSt 15.825% + Gewerbesteuer ≈ 30% combined; dividends 26.375%. |
Official sources
- Bundeszentralamt für Steuern — Corporate & personal income tax