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Pay trade tax

Do you run a company (business) in Germany and achieve a business 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 have operated your business (annually). You must submit the declaration electronically, for example via www. Elster.de. 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 measurement amount and announces it by notice.
The tax office determines the trade tax amount by multiplying the business income by the tax 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 measurement amount.

The municipality will send you a notice of the trade tax to be paid by you or reimbursed by the municipality.
The municipality calculates the trade tax from the trade tax measurement amount of the tax office multiplied by the trade tax levy rate of the municipality. Each municipality determines its own levy rate.

With the notification of the trade tax, 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.

You pay the amounts stated 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.
- You will then receive a notification of the determination 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, transmitted electronically

What are the fees?

None

Emission: free of charge
Payment in advance: No

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-advised taxpayers (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 by 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 by 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 Implementing Ordinance (GewStDV)
https://www.gesetze-im-internet.de/gewstdv_1955/index.html

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

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

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

Appeal

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

What else should I know?

Levy rates of the municipalities can be found in summary form 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.


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

Author

The text was automatically translated based on the German content.

Technically approved by

Lower Saxony State Tax Office

competent Bodies

Einheitsgemeinde Haselünne, Stadt

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

Ansprechpartner

Point of contact:
Bürgerservice Stadt Haselünne
responsible for:
Address: Mühlentorstraße 16, 49808 Lingen (Ems)
Building Access:
elevator available : unknown
wheelchair-accessible : unknown

Data protection information

Einheitsgemeinde Haselünne, Stadt

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

Ansprechpartner

Point of contact:
Bürgerservice Stadt Haselünne
responsible for:

Landkreis Emsland

Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Building Access:
elevator available : yes
wheelchair-accessible : yes
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

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

Landesbeauftragte für den Datenschutz Niedersachsen

Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99
Building Access:
elevator available : unknown
wheelchair-accessible : unknown

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

Further Links

Single points of contact of the state of Lower Saxony, Single points of contact of the countries of Europe, advice and assistance for EU citizens and their families.