Pay business tax

If you operate a commercial enterprise in Germany, you are subject to trade tax and may have to pay trade tax.

Description

Prerequisites

  • You operate a commercial enterprise and are not a freelancer or farmer and forester.
  • You are not exempt from trade tax.

Procedure

If you operate a commercial enterprise and are liable for trade tax, you must submit the 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 relevant calendar year.
  • In the following step, select the transfer of previous data or continue without data transfer.
  • Enter your data on the following pages. "My ELSTER" will guide you through the entire procedure.
  • At the end of the procedure, "My ELSTER" checks your data and provisionally calculates the trade tax due.
  • Send your electronic trade tax return to the relevant tax office.
  • After your declaration has been checked, you will receive a notice of assessment of the trade tax assessment amount from your tax office by mail.
  • You will then receive a notice of assessment of trade tax from your municipality and, under certain circumstances, a notice of advance payment of trade tax.

Special notes

There are no clues or specifics.

Deadlines

If you, as a taxable person or a company, do not receive tax advice:

  • Submission of the trade tax return in principle by 31.7. of the calendar year following the assessment period.

If you, as a taxable person or as a company, have your business tax return prepared by a tax consulting firm:

  • The trade tax return must be submitted by the last day of February of the second calendar year following the assessment period.

Required documents

  • Required Documents

    • Trade tax return (GewSt 1 A)

Online procedures

  • Mein ELSTER – Ihr Online-Finanzamt

    ELSTER steht für „Elektronische Steuererklärung“ und ermöglicht eine barrierefreie, medienbruchfreie und sichere elektronische Übertragung jeglicher Steuerdaten zwischen Bürgerinnen und Bürgern, Steuerberatungsbüros, Unternehmen, Kommunen, Verbänden, Finanzbehörden und sonstigen Institutionen.

Fees

  • There are no costs involved.

Remedy

- Appeal
- Action before the tax court

Status:21.01.2024

Responsible for editing:Bundesministerium der Finanzen

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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