For an area outside of Lower Saxony and foreign languages, some menu items and functions are not available. Please go to the service page of the respective country.

For Citizens - Service Finder

Enter your place of residence or the place where you would like to contact the administration or use the location determination.

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 by www.Elster.de, declaring further additions or reductions based on your profit or loss (simplified: income less 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 there.

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

Top of the Page