In the first chapter the final thesis starts with an introduction into the subject area. It contains deposits in corporate and tax considration, their relationship to each other, constructive contribution and the subject of deposits.In chapter two, three and four, deposits are discussed concerning to a sole trader, a business partnership and a capital company. Inside of the chapters a classification in a corporate and a tax part takes place.The corporate part at the sole trader is shorter, because the sole trader coalesces with the company. In the tax part the different types of deposits, their inclusion and tax purpose are discussed.A detailed demonstration of the business partnership and the capital company in the corporate part is necessary, because of the different kinds of formation of a company, increases of capital and posterior capital requirements.The business partnership contains the undisclosed partnership, which includes the private partnership and the silent partnership, and the non-member company, which includes the open partnership, the limited partnership and the European Economic Interest Grouping. A reference to the sole trader is followed in the tax part.In the corporate part of the capital company the limited company, the incorporated company and the Societas Europea are discussed according to the relevant topics. In the tax part the different types of deposits, their inclusion and tax purpose are discussed.Finally a summary is reflected.