assess trade tax Unfortunately this specification of service has not yet been completely translated.

All commercial enterprises (within the meaning of the German Income Tax Act) are subject to trade tax if they operate in Germany. These can be, among others

  1. Sole proprietorship
  2. Partnerships (e.g. general partnership, limited partnership)
  3. Corporations (e.g. AG, GmbH, KGaA)
  4. Cooperatives

The commercial entrepreneurs (the sole proprietor or the legal representatives (managing director/board of directors) must submit a trade tax return for their company. On the basis of this declaration, the tax office determines the trade tax assessment amount and the trade tax.

The trade tax assessment rate is

- in Bremen 460 %

- 460 % in Bremerhaven.

Status 01.01.2020

  • Gewerbesteuergesetz
  • Gewerbesteuer-Durchführungsverordnung
  • Einkommensteuergesetz

The tax return is at the tax office

be submitted in electronic form by remote data transmission.

Upon request, the tax return can be submitted in paper form by mail or in person to avoid undue hardship.

The tax office carries out the assessment and issues a notice of the determined trade tax assessment and the trade tax.

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