Trade tax; assessment

Trade tax is levied on the income of commercial enterprises (trade income tax). The trade tax to be paid is announced by the municipality in the trade tax notice.

Description

The profit under income and corporation tax law is the decisive factor, although this is modified by additions or deductions. The municipalities are entitled to trade tax.

The tax is determined in a staged procedure.

  • In the first stage, the tax offices determine the trade income and multiply this by a percentage, which is referred to as the tax rate. The result is the so-called tax assessment amount, which is determined by the responsible tax office in a separate notice, the so-called tax assessment notice.
  • The respective municipality applies a multiplier (assessment rate) to these tax assessment amounts determined by the state fiscal administration, which it must determine in a local statute. This multiplication results in the trade tax to be paid, which the municipality determines in the trade tax assessment notice. The municipality has wide discretion in determining the amount of the assessment rate. With effect from the 2004 collection period, a minimum assessment rate of 200 % was specified by the law of 23.12.2003 (BGBl I p. 2922) (§ 16 Para. 4 Sentence 2 GewStG).

Deadlines

For taxable commercial enterprises, there is a tax declaration obligation for the determination of the tax assessment amount. The state assessment notice and the municipal trade tax assessment notice may have to be appealed separately. In doing so, the deadlines specified in the respective appeal instructions must be observed. It should be noted that the municipality is bound by the state assessment notices and that objections to the state assessment notices can regularly no longer be taken into account in the context of the municipal tax levy if the state assessment notices are final.

Remedy

Opposition procedure (optional); filing an opposition

(optional) opposition procedure

Status: 09.12.2021

Responsible for editing: Bayerisches Staatsministerium des Innern, für Sport und Integration

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Wappen der kreisfreien Stadt München

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Landeshauptstadt München

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Marienplatz 8
80331 München

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Postal address
80313 München

Phone
+49 (0)89 233-00

Fax
+49 (0)89 233-26458

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