Yes, a "Selbstständiger" is taxed with personal income tax, but as I wrote, I am incorporated ("1-Mann GmbH"). I was tax "Selbstständig" for over 5 years and mo

Yes, a "Selbstständiger" is taxed with personal income tax, but as I wrote, I am incorporated ("1-Mann GmbH"). I was tax "Selbstständig" for over 5 years and moved to a GmbH (=LLC) for various reasons completely unrelated to tax discussions (mostly protection of private assets and limited liability but also other reasons). Edit: Corporate tax in Germany consists of two parts, Gewerbesteuer and Körperschaftssteuer. Those vary depending on where you are incorporated in Germany (Hebesatz), but 30% is a good rough estimate.