Gewerbesteuer Festsetzung

The trade tax is a real tax. It is also known as a property tax. The focus of taxation is on your business. The trade tax is thus aimed at the performance of your business. For the assessment of trade tax, it is generally irrelevant who is the owner of the business. However, the latter is liable for trade tax

Profits of sole proprietorships and partnerships are subject to trade tax, insofar as they generate income from the business operation. The activity of a corporation is always considered a commercial enterprise. It is therefore regularly subject to trade tax.

Your business is subject to trade tax in the municipality in which a permanent establishment is maintained. The municipality levies the trade tax on the basis of the trade tax assessment amount. The trade tax assessment amount is determined by the responsible company tax office. This is the tax office in whose district the management of your company is located. This tax office is also responsible for deciding on the material and personal trade tax liability. In order to determine the trade tax assessment amount, a trade tax return must be submitted to the company tax office. This tax office determines the trade tax assessment amount by means of a trade tax assessment notice. This notice will be notified to you as a taxable person. In addition, the content of this decision will be communicated to the municipality entitled to levy. The latter determines the trade tax and trade tax advance payments.

The trade tax is calculated by multiplying the trade tax assessment amount by the assessment rate. The assessment rate for trade tax is determined by the municipality by statute.

For each self-employed company, a trade tax return must be submitted electronically by the taxpayer according to the officially prescribed data set. Electronic transmission can only be waived in exceptional cases, the so-called hardship cases.

The taxpayer is obliged to submit or submit the trade tax return. The submission of the trade tax return is necessary and cannot be waived.

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In order to determine the trade tax assessment amount, a trade tax return must be submitted to the company tax office. The tax office determines the trade tax assessment amount by means of a trade tax assessment notice. This decision shall be notified to the taxpayer. In addition, the content of this decision will be communicated to the municipality entitled to levy. The latter determines the trade tax and trade tax advance payments.  

There are no legally prescribed processing deadlines for the tax offices.

Trade tax returns must generally be submitted by 31.07 of the following year. This period is extended if the taxpayer instructs a tax advisor to prepare the return.

Information on how to fill out the trade tax return can be found in the instructions for the trade tax return. This can be done via the
ELSTER online portal.

• Taxation procedure for business tax consists of two elements
• 1. Determination of the trade tax assessment amount by the company tax office with subsequent determination by trade tax assessment notice
• 2. Trade tax assessment notice as the basis for the assessment of trade tax by the municipality entitled to levy the tax

Company Tax Office

The service hours can be found on the website of the respective tax office.

In order to determine the trade tax assessment amount, a trade tax return must be submitted to the locally responsible tax office. The locally competent tax office is the tax office in whose district the company's management is located. In this context, this is referred to as the company tax office.

All required forms are available online; either via the form center of the Federal Ministry of Finance, or in the ELSTER online portal.

https://www.formulare-bfinv.de

https://www.elster.de/eportal/start

Online procedure: As part of the cross-border cooperation in tax administration (KONSENS Act), the ELSTER online portal (EOP) is made available to citizens free of charge. In the EOP it is possible to submit the trade tax return online.