Trade tax; submission of the declaration
If you operate a commercial enterprise in Germany, you are subject to trade tax and may have to pay trade tax.
Are you an individual and do you generate a trade income of more than EUR 24,500 with your domestic trade business? If so, you are above the exemption amount and must submit an electronic trade tax return to your tax office. In it, you declare the amount of your trade income in the assessment period - i.e. in the past calendar year.
In addition, you declare any further additions or reductions based on your profit or loss - income less expenses.
You also specify the municipality in which you operate your business. You will then receive a notice 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 trade about the trade tax measurement amount. You will then receive a notice of the trade tax to be paid by you or to be refunded 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.
The municipality also decides on the advance payments of the trade tax to be paid by you in the future for the subsequent collection period with the notice of the trade tax.
- You operate a commercial enterprise and are not a freelancer or farmer and forester.
- You are not exempt from trade tax.
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.
There are no clues or specifics.
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.
- Trade tax return (GewSt 1 A)
- Action before the tax court
Links to more information
Responsible for editing: Bundesministerium der Finanzen
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited