Paying trade tax
Description
Are you an individual and generate a commercial income of more than EUR 24,500 with your domestic business? Then you are above the allowance and must submit an electronic trade tax return to your tax office. In it, you explain how high your business income was during the survey period – i.e. in the past calendar year.
In addition, based on your profit or loss – income minus expenses – you declare further additions or reductions.
In addition, you indicate in which municipality you operate your business. You will then receive a notification from the tax office about the so-called trade tax assessment amount.
The tax office determines the trade tax assessment amount by multiplying the trade income by the tax assessment figure of 3.5 percent. This measurement amount is the basis for the amount of trade tax.
The tax office informs the municipality in which you operate your business about the trade tax assessment amount. You will then receive a notice of the trade tax to be paid by you or the trade tax to be reimbursed to you by the municipality.
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 assessment rate.
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 run a commercial business and are not a freelancer or farmer or forester.
- They are not exempt from trade tax.
- Trade tax return (GewSt 1 A)
There are no costs.
If you do not receive tax advice as a taxpayer or as a company:
- In principle, the trade tax return must be submitted by 31.7 of the calendar year following the collection period.
If you, as a taxpayer or as a company, have your trade tax return prepared by a tax consultancy firm:
- In principle, the trade tax return must be submitted by the last day of February of the second calendar year following the collection period.
- Contradiction
- Action before the Administrative Court
Municipality / Tax Office
Forms available: No
Written form required: No
Informal application possible: No
Personal appearance required: No
Online services available: Yes
If you run a commercial business and are subject to trade tax, you must submit your trade tax return electronically. Among other things, you can prepare and submit the trade tax return free of charge via the ELSTER online portal of the tax authorities:
- Visit "My ELSTER - Your online tax office" on the Internet.
- Log in with your access data and your personal security procedure.
- Select the menu item "Trade tax return".
- Select the calendar year in question.
- In the following step, select to transfer previous data or continue without data transfer.
- Enter your details on the following pages. "My ELSTER" guides you through the entire process.
- At the end of the procedure, "Mein ELSTER" checks your information and provisionally calculates the trade tax due.
- Send your electronic trade tax return to the responsible tax office.
- After checking your declaration, you will receive a notification by post from your tax office about the determination of the trade tax assessment amount.
- Subsequently, you will receive a notice of assessment of the trade tax from your municipality and, under certain circumstances, a notice of the advance payments to be paid for trade tax.
There are no clues or peculiarities.
Federal Ministry of Finance (BMF)
The text was automatically translated based on the German content.
