Trade tax; receipt of the assessment notice
Trade tax is levied on the income of commercial enterprises (trade income tax). The trade tax payable is announced by the municipality in the trade tax assessment notice.
For taxable commercial enterprises, there is a tax declaration obligation to determine the tax assessment amount. The state assessment notice and the municipal trade tax assessment notice may have to be contested separately. The deadlines specified in the respective information on legal remedies 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 generally no longer be considered in the context of municipal tax collection if the state assessment notices are final.
Responsible for editing:Bayerisches Staatsministerium des Innern, für Sport und Integration
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