Pay business tax
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Wenn Sie ein gewerbliches Unternehmen in Deutschland betreiben, sind Sie gewerbesteuerpflichtig.
Do you run a company (trade) in Germany and earn more than EUR 24,500 per year?
Then you are obliged to submit a trade tax return to your tax office. In it you explain how high your trade income was in the past calendar year (survey period). You submit a trade tax return for each collection period in which you operated your business (annually). You must submit the declaration electronically, for example via www.Elster.de. You explain further additions or reductions based on your profit or loss (simplified: income minus expenses).
You also indicate the municipality in which you operate your business.

The tax office will send you a notification of the trade tax amount by post.
The tax office determines the trade tax base by multiplying the trade income by the tax base figure of 3.5 percent. This measurement amount is the basis for the amount of business tax.

The tax office informs the municipality in which you operate your business about the trade tax base.

The municipality will send you a notification by post about the trade tax that you have to pay or that the municipality will reimburse you.
The municipality calculates the trade tax from the trade tax assessment amount of the tax office multiplied by the trade tax assessment rate of the municipality. Each municipality determines its own rate of assessment.

With the decision on the trade tax, the municipality also decides on the advance payments of trade tax to be paid by you in the future for the subsequent collection period. You will receive a notification by post about the advance payments to be made for trade tax.

You pay the amounts specified in the notification of trade tax and / or advance payments for trade tax to the municipality on the date specified there.

In Hamburg you will also receive the notification of trade tax and / or advance payments from your tax office.
electronically transmitted trade tax return

Preconditions

You run a commercial company (not for freelancers and farmers and foresters) and are not exempt from trade tax.

Hints

The trade tax multiplier in Hamburg is 470%.
Trade Tax Act (GewStG)
Trade Tax Implementation Ordinance (GewStDV)

Related Links

  • ELSTER home page
  • Local business tax rates
If you run a commercial company and are subject to trade tax, the following must be done:
  • You submit your business tax return electronically.
  • You will receive a notification from your tax office about the determination of the trade tax base.
  • You will then receive a notification of the determination of the trade tax from the municipality; in Hamburg at the same time as the tax office determines the trade tax base.
  • Finally, you pay trade tax (if applicable) to the municipality.

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