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

The business tax is a municipal tax (also called real or property tax) and is linked solely to the object of taxation, without taking into account the personal circumstances of the person liable for payment (e.B. his ability to pay). The subject of the business tax is the business enterprise and its objective profitability. The debtor of the business tax is the entrepreneur. The trader is considered to be the one for whose account the trade is operated. Profits from the exercise of a commercial activity by sole proprietories, partnerships or corporations are liable to business tax. Business tax returns must be submitted to the tax office. On the basis of the profit determined in accordance with the provisions of the Income Tax act or the Corporation Tax Act, the tax office determines, increased and reduced by certain amounts, which take into account in particular the property tax character of the business tax and are intended, for example.B, to avoid a double charge with business and property tax, the business tax measure amount (tax measure from 2008 always 3.5 percent) which is announced by decision to the taxable person. This business tax assessment is the basic decision for the determination of business tax and business tax advance payments by the municipalities. The business tax is calculated by multiplying the business tax measure by the rate to be determined by the municipality entitled to raise it.

The business tax return must be submitted electronically. The required control software is available from many commercial providers. The business tax return can also be prepared and transmitted free of charge via the online portal of the Tax Administration (ELSTER).

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