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

Profits of sole proprietorships, partnerships or corporations are subject to trade tax.

The trade tax is a real tax (also called object tax) and is linked solely to the tax object, without taking into account the personal circumstances of the tax debtor (for example, his ability to pay). The subject of the trade tax is the business enterprise and its objective profitability. The debtor of the trade tax is the entrepreneur. An entrepreneur is the one on whose behalf the business is operated.

Profits of sole proprietorships and partnerships, insofar as they generate income from commercial operations, or of corporations are subject to trade tax.

Trade tax returns must be submitted to the tax office. On the basis of the submitted trade tax return, the tax office determines a trade tax measurement amount, which is notified to the taxpayer by notice. This trade tax assessment notice is the basic notice for the determination of trade tax and trade tax advance payments by the cities and municipalities.

The trade tax is calculated by multiplying the trade tax measurement amount by the levy rate to be determined by the municipality entitled to levy.

The tax administrations of the Federal Government and the Länder have developed a procedure for the electronic transmission of tax return data (ELSTER) to the tax offices. The free ElsterForm software is available for the trade tax return.

Hints

The forms required for the preparation of the trade tax return can be obtained from all tax offices in Schleswig-Holstein.

Information on the electronic transmission of tax return data can be found under Elster and ElsterForms.

Further information on the subject of taxes can be found on the website of the Federal Ministry of Finance (BMF).

  • Magpie
  • ElsterFomulare
  • BMF - Taxes

Further information can be found in the Trade Tax Act (GewStG).

Related Links

  • Trade Tax Act (GewStG)

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