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Pay trade tax


Do you run a company (business) in Germany and generate a commercial income of more than EUR 24,500 per year?
Then you are obliged to submit a trade tax return to your tax office. In it, you explain how high your business income was in the past calendar year (survey period). You submit a trade tax return for each collection period in which you operated your business (annually). You must submit the declaration electronically, for example via www. Elster.de. In doing so, you declare further additions or reductions based on your profit or loss (simplified: income minus expenses).
In addition, you indicate in which municipality you operate your business.

The tax office determines the trade tax assessment amount and announces it by notice.
The trade tax assessment amount is determined by the tax office 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.

The municipality will send you a notice of the trade tax to be paid by you or 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 rate of the municipality. Each municipality determines its own rate.

With the trade tax notice, 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 pay the amounts specified in the notice of trade tax and/or advance payments for trade tax to the municipality on the date specified therein.

Process flow

If you operate a commercial enterprise and are subject to trade tax, the following must be done:
- You submit your trade tax return electronically.
- You will receive a notification of the determination of the trade tax assessment amount from your tax office.
- Subsequently, you will receive a notice of assessment of the trade tax from the municipality.
- Finally, you pay (if applicable) trade tax to the municipality.

Requirements

You run a commercial business (not for freelancers and farmers and foresters) and are not exempt from trade tax.

Which documents are required?

Trade tax return, electronically transmitted

What are the fees?

None

Emission: free of charge

What deadlines do I have to pay attention to?

- Non-taxable persons:
Submission of the trade tax return by 31.7. of the calendar year following the collection period
- Tax advisers (e.g. submission of the trade tax return by a tax consultant):
Submission of the trade tax return by 28.2. of the second calendar year following the collection period
 

- Extended deadlines due to the impact of the coronavirus:
 

- Non-taxable persons:
Submission of the trade tax return 2020 until 31.10.2021
Submission of the trade tax return 2021 until 31.10.2022
Submission of the trade tax return 2022 until 30.09.2023
 

- Tax-advised taxpayers (e.g. submission of the trade tax return by a tax consultant):
Submission of the trade tax return 2020 until 31.08.2022
Submission of the trade tax return 2021 until 31.08.2023
Submission of the trade tax return 2022 until 31.07.2024

Processing duration

Different - depending on the work situation.
 

Legal basis

Trade Tax Act (GewStG)
https://www.gesetze-im-internet.de/gewstg/
Trade Tax Implementation Ordinance (GewStDV)
https://www.gesetze-im-internet.de/gewstdv_1955/index.html

- Trade tax return, obligation to submit electronically § 14a GewStG and § 25 GewStDV
- Income from business operations or business income § 7 GewStG
- Additions § 8 GewStG
- Reductions § 9 GewStG

- Trade tax exemptions § 3 GewStG
- Trade tax assessment amount § 11 GewStG

- Trade tax assessment amount § 14 GewStG
- Trade tax, levy rate § 16 GewStG

Appeal

Trade tax assessment notice (as a basic assessment for the trade tax assessment notice of the municipality):
- Objection to the tax office
- Action before the Tax Court

What else should I know?

You can find a summary of the levy rates of the municipalities on the website of the Federal Statistical Office
https://www.destatis.de/DE/Themen/Staat/Steuern/Steuereinnahmen/_inhalt.html#sprg236424
or on the website of the municipality in which you operate your business.


- Trade tax return form GewSt 1A on the ELSTER website
https://www.elster.de/eportal/formulare-leistungen/alleformulare/gewst

Technically approved by

State Tax Office of Lower Saxony

Author

The text was automatically translated based on the German content.

competent Bodies


Fachbereich Zentrale Steuerung und Finanzen
Address: Rathausplatz 1 , 49740 Haselünne
Timetable
Postal address: Post Office Box 280 , 49735 Haselünne
Timetable
Telephone: 05961 509-440
Fax: 05961 509-500
Building Access
elevator available, wheelchair-accessible
Address: Rathausplatz 1 , 49740 Haselünne
Timetable
Postal address: Post Office Box 280 , 49735 Haselünne
Timetable
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access
elevator available, wheelchair-accessible

Ansprechpartner

Bürgerservice Stadt Haselünne
responsible for:
Address: Mühlentorstraße 16, 49808 Lingen (Ems)
Timetable

Data protection information


Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Timetable
Postal address: Post Office Box 15 62 , 49705 Meppen
Timetable
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
BIC: GENODEF1LIG
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
BIC: NOLADE21EMS
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
BIC: PBNKDEFF250
IBAN: DE36250100300012132306

Ansprechpartner

Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
Room:
605
responsible for:

Einheitsgemeinde Haselünne, Stadt
Address: Rathausplatz 1 , 49740 Haselünne
Timetable
Postal address: Post Office Box 280 , 49735 Haselünne
Timetable
Telephone: 05961 509-0
Fax: 05961 509-500
Building Access
elevator available, wheelchair-accessible

Ansprechpartner

Bürgerservice Stadt Haselünne
responsible for:

Fachbereich Zentrale Steuerung und Finanzen
Address: Rathausplatz 1 , 49740 Haselünne
Timetable
Postal address: Post Office Box 280 , 49735 Haselünne
Timetable
Telephone: 05961 509-440
Fax: 05961 509-500
Building Access
elevator available, wheelchair-accessible

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Timetable
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)