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

The business tax is a real tax (also called property tax) and is linked solely to the object of taxation, without taking into account the personal circumstances of the tax debtor (e.g. his capacity). The object of the business tax is the business enterprise and its objective profitability. The debtor of the business tax is the entrepreneur. The entrepreneur is the one for whose account the trade is operated. Business tax is payable for profits of sole proprietors and partnerships in so far as they generate income from commercial operations or from corporations. Profits from a professional, agricultural, forestry or asset management activity (e.g. rental and leasing) are not subject to business tax. The basis of assessment of the business tax is the business income. This is the tax gain determined in accordance with the rules of the EStG or KStG, adjusted for certain additions and reductions. In order to determine the commercial income, a eur 24,500 allowance is still deducted from sole proprietors and partnerships. If the business is operated in the legal form of a corporation, the allowance is not granted.

Related Links

Further information on the electronic filing of the business tax return can be found on the website of the Hessian Ministry of Finance or at www.elster.de.

Related Links

Business tax returns must in principle be submitted to the tax office in electronic form. On the basis of the submitted business tax return, the tax office fixes a business tax measure, which is disclosed by decision to the taxable person. This business tax measurement decision is the basic decision for the determination of business tax and advance payments. The municipality in which the company is located is responsible for determining business taxes. The business tax is calculated from the multiplication of the business tax measurement amount by the rate to be determined by the eligible municipality. The lifting rate is 200 percent if the municipality has not set a higher rate. The free software "My ELSTER" is available for the business tax return.

Responsible for the content
Hessian Ministry of Finance

Last update or date of publication
30.06.2021