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If you run a commercial business in Germany, you are liable for trade tax. You can find out more here.

Trade tax is a real tax. It is also known as property tax.

Your business is at the center of taxation. The trade tax is thereforethe performance of your business. For the assessment of thetrade tax, it is generally irrelevant who the owner of the business is. However, the owner ishowever, is the debtor of the trade tax.

Profits from sole proprietorships and partnerships are subject to trade taxpartnerships insofar as they generate income from the business. Theactivity of a corporation is always considered a business. It is thereforeregularly subject to trade tax.

Its business operations are subject to trade tax in the municipality in which abusiness premises are maintained. The municipality levies trade tax on the basis ofon the basis of the trade tax assessment amount. The trade tax assessment amount isby the responsible tax office. This is the tax office inwhose district the management of your company is located. Thistax office is also responsible for deciding on the factual and personal trade tax liability.trade tax liability.

To determine the trade tax assessment amount, a trade tax return must be submitted to thetrade tax return must be submitted to the tax office. This tax office setsthe trade tax assessment amount by means of a trade tax assessment notice. Thisassessment will be notified to you as the taxable person. In addition, theThe content of this assessment notice is also communicated to the municipality entitled to levy it. This municipalitythe trade tax and the advance trade tax payments.

The trade tax is calculated by multiplying thetrade tax assessment amount with the assessment rate. The assessment rate for trade tax is determinedby the municipality by statute.

A trade tax return must be submitted electronically for every self-employed companyin accordance with the officially prescribed data set.

The Trade Tax Act applies to any trade if you operate it in Germany.

You operate a trade if you

- act independently, sustainably and with the intention of making a profit,

- your activity is not carried out as

- agriculture and forestry,
- a liberal profession,
- another self-employed activity or
- the management of private assets and

- you participate in economic life in a promotional capacity.

Note:
Corporations (e.g. GmbH, AG) are already to be regarded as commercial enterprises due to theirlegal form are to be regarded as commercial enterprises. The nature of their activity is notimportant. The same applies to commercial partnerships (e.g. GmbH & Co.KG). Partnerships only maintain a single commercial enterprise. If apartnership carries out another activity in addition to the commercial activity, this isalso considered a commercial activity.

You must submit your trade tax return electronically to the tax office in an authenticated manner.electronically.

On the basis of the submitted trade tax return, the tax office willthe trade tax assessment amount by means of a trade tax assessment notice.

The tax office sends the assessment to you and to the municipality in which your company is located.company is located.The latter then determines the trade tax and the advance trade tax payments.

There are no statutory processing deadlines for the tax offices.

You must submit your trade tax return for the previous calendar year by July 31 each year. This deadline is extended if you have commissioned a tax consultantto prepare the return.

Please note:
In the case of sole proprietorships and partnerships, thebegins with the start of the commercial activity and ends with the cessation of the business.cessation of the business. In the case of corporations, the trade tax liability beginswith the entry in the commercial register and only ends with the termination of anytermination of any activity.

Your company tax office

ELSTER online procedure:
As part of the cross-state cooperation in tax administrationtax administration (KONSENS Act), citizens can access the ELSTER online portal (EOP) free of charge.the ELSTER online portal (EOP) free of charge. The EOP offers thepossibility to submit the trade tax return online.

Alternatively, the forms are available via theForms Center of the Federal Tax Administration.