{
  "ok": true,
  "country": "DE",
  "name": "Germany",
  "flag": "🇩🇪",
  "effective": {
    "eatr": 26.78,
    "emtr": 11.13,
    "costOfCapital": 3.33,
    "year": 2025,
    "scenario": "fixed",
    "countrySpecific": {
      "eatr": 27,
      "emtr": 2.47
    }
  },
  "statutoryCombinedPct": 30.13,
  "statutoryYear": 2026,
  "gapPct": 3.3,
  "caveats": [
    "Tax rates, registration facts and visa conditions as published by the named sources on the dates shown, for information only. This is not tax, legal or immigration advice; how a rule applies to a company or a founder depends on facts this tool does not hold. Confirm with the authority before acting.",
    "Effective rates are OECD's forward-looking model of a hypothetical investment in a composite asset under fixed interest and inflation assumptions — a property of the tax system, not any company's bill. Incentive regimes, losses and sector rules are outside it."
  ],
  "attribution": {
    "sources": [
      {
        "id": "oecd-etr",
        "label": "OECD Corporate Tax Statistics — effective tax rates",
        "attribution": "Forward-looking effective average and marginal corporate tax rates and the cost of capital for a composite investment, fixed-macro scenario, from OECD Corporate Tax Statistics (DSD_ETR@DF_ETR_BASELINE). OECD members and partner economies.",
        "updated": "2026-09-05",
        "url": "https://data-explorer.oecd.org/vis?df[ds]=DisseminateFinalDMZ&df[id]=DSD_ETR%40DF_ETR_BASELINE&df[ag]=OECD.CTP.TPS"
      },
      {
        "id": "oecd-cit",
        "label": "OECD Corporate Tax Statistics",
        "attribution": "Statutory corporate income tax rates — combined central and sub-national, central only, and targeted small-business rates where they exist — from OECD Corporate Tax Statistics (DSD_TAX_CIT).",
        "updated": "2026-09-04",
        "url": "https://www.oecd.org/en/data/datasets/corporate-tax-statistics-database.html"
      }
    ],
    "citation": "Geo-Parity — Effective Corporate Tax. Data: OECD Corporate Tax Statistics — effective tax rates and OECD Corporate Tax Statistics. https://geo-parity.com/business/?tab=tax",
    "permalink": "https://geo-parity.com/business/?tab=tax",
    "terms": "Free to use and quote with attribution. Figures are estimates for orientation, not advice."
  }
}