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.
Who should I contact?
Responsible authorities
Einheitsgemeinde Haselünne, Stadt
Contact
- Haselünne:
- AIDS and Sexually Transmitted Infections Counseling
- Animal enclosure display
- Application for approval as a transport company in accordance with the EU Animal Welfare Transport Regulation
- Application for issuance of a German death certificate in case of death abroad
- Application for the issuance of a certificate of no impediment to marriage for German nationals, stateless persons, homeless foreigners or foreign refugees within the meaning of the Convention on the Status of Refugees with Habitual Residence in Germany
- Apply for a death certificate
- Apply for a permit to supply / dispense certain hazardous substances and mixtures in accordance with ChemVerbotsV
- Apply for a resident parking permit
- Apply for an identity card for German citizens with permanent residence abroad
- Apply for blind person's allowance
- Apply for care assistance
- Apply for certificate of seclusion according to the Condominium Act
- Apply for infection protection instruction including certificate
- Apply for integration assistance for adults with disabilities, minors with physical or mental disabilities or sensory impairments
- Assistance for subsistence: granting
- Assistance in other situations Authorisation
- Authorisation for exemptions from the Highway Code: granting
- Authorisation for the non-commercial handling and acquisition of explosive substances Granting
- Avian influenza
- Basic provision in old age and in the event of reduced earning capacity (social assistance)
- Birth certificate issuance
- Birth registers
- Broadband coverage
- Building file archive
- Building permit issuance in the simplified building permit procedure
- Bulky waste disposal by collection
- Bulky waste disposal by personal delivery
- Calculating and setting the wastewater levy
- Car towed - municipal information
- Carcasses and animal by-products: disposal
- Change to the church tax deduction when joining the church
- Change to the church tax deduction when leaving the church
- Children's Passport Extension
- Children's Passport Status Query
- Children's passport notification due to relocation
- Church admission: Declaration
- Citizens' consultation hours
- Citizenship card: Issuance
- Commercial properties
- Community licence for the international and national carriage of passengers by coach and bus: issue
- Confirmation of registration issuance
- Damage to roads and bridges: Notification
- Data protection in municipalities
- Disaster prevention
- Documents and copies: Certification
- Dog ownership deregistration
- Driver's license issue new due to name change
- Driving licence: Extension - driving licence of categories C and D
- Driving licence: issued - on trial
- Early Aid Offer
- Earth excavation display for wells
- Electronic proof of identity blocking
- Electronic residence permit issuance
- Enrollment of a child in elementary school
- Establishment of a civil partnership Notarisation
- Event: Advertisement
- Events in public transport areas: Permission
- Exchange old driver's license for a new one
- Exemption for the use of floodplains: granted
- Exemption from the driving ban on Sundays and public holidays: Authorisation
- Explosive ordnance: elimination
- Extend registration of prostitution activities
- Family book: Exhibition
- Family name change
- Firearms license
- Foster children
- GIS - Geographical Information System
- Game Warden Confirmation
- Garden waste disposal
- Guardianship Institution
- Guardianship law
- Handling of water-polluting substances Display
- Help for pregnant women
- House number: Fixing
- Household waste disposal
- Hunting lease: Advertisement
- Hunting license: exhibition
- Information blocking device
- Information in the population register Granting to landlords
- Intended for deletion - marriage consummation with custodial partner
- Intended for deletion - marriage consummation with divorced or widowed partner
- Interference with nature and landscape: authorisation
- Keeping dangerous dogs Permission
- Keeping of farm animals - display
- Land use plan
- Landscape and green space plans
- Lost property
- Manufacture, authorization, supply and import of veterinary medicinal products: information provided
- Markets and festivals
- Marriage consummation only for German citizens
- Marriage consummation with foreign partner
- Medical Service / Youth Medical Service
- Municipal sports facilities
- Naturalization: Approval - for foreigners entitled to naturalization
- Obligations of waste disposal and recovery companies
- Operation Prostitution Business Permit
- Operation of a shooting range in enclosed spaces: display
- Organ donation
- Organization or execution of prostitution events Permit
- Parenting, marriage, family and life counselling
- Parking barrier for a move: Facility
- Passport Issuance of additional passports
- Passport issuance
- Passport issuance new due to change of name upon marriage or establishment of a civil partnership
- Passport issuance new due to change of other data
- Passport issuance provisionally
- Passport message for retrieval
- Passport status query
- Pay trade tax
- Permit-free construction measures Notification
- Permits and exceptions to excessive road use: granting
- Planning approval
- Playgrounds: Maintenance
- Population register information Provision of self-disclosure
- Possession of poliovirus display
- Preservation of Historical Monuments
- Process-free construction measures
- Protection of children and adolescents
- Providing a prostitution vehicle permit
- Provision of information from the population register for commercial purposes
- Psychiatric institution (closed) - Accommodation
- Recognition of paternity
- Register at the secondary school
- Register burial
- Register marriage
- Registration for the transportation of animal by-products
- Report significant changes for housing benefit such as number of household members, rent, charges or income
- Reporting suspicion of money laundering or terrorist financing
- Reporting the loss of your own ID card
- Representation permit for a prostitution business Permit
- Residence Re-registration Change of status
- Residence Registration as main residence
- Road signs and traffic facilities: modification
- School enrolment examination
- School excursions, school trips and comparable trips from day-care centres: reimbursement of costs
- School travel costs
- School trips, school trips and comparable trips by day-care centres: reimbursement - of costs according to the Federal Child Benefit Act
- Second home tax exemption
- Self-help groups
- Senior citizens' and nursing homes in Lower Saxony
- Shelter (children, adolescents and young adults)
- Show traveling trade or activity exempt from travel trade card
- Show use of biocides
- Special obligation to register in accommodation establishments Registration
- Store opening hours
- Studying in Lower Saxony
- Tax Life Certificate: Issuance
- Temporary authorisation for road passenger transport: grant
- Traditional bonfire (Easter fire)
- Transmission blocks in the registration register
- Undeclared work notification
- Vacation
- Vaccination: Advice
- Vegetable waste disposal by incineration
- Voluntary Social Year
- Voluntary work Appointment as a youth alderman
- Advertisement of non-profit and commercial waste collections
- Ambulance transport
- Animal Event Permit
- Application for exemption from presentation of the certificate of marriageability for foreign nationals.
- Apply for a simple certificate of good conduct
- Applying for a permit under immission control law for the construction and operation of systems
- Applying for an increase in housing benefit
- Assistance for the elderly
- Avoidance, recycling and disposal of waste Consulting
- Building encumbrances: Entry - in the register of building encumbrances
- Building permit issuance
- Burial place: Permit - to create/expand
- Cancel display
- Care and care of children and adolescents in emergency situations
- Carrying out collections Provision of information
- Change of use of buildings Approval
- Childcare services for seniors
- Children's Passport Issue
- Children's passport notification due to loss
- Chimney sweep
- Compensatory and substitute measures for nature conservation
- Confirmation of development
- Construction site: Issuance of construction site orders under traffic law
- Construction supervision
- Conveyance
- Cycling
- Declaration of the right to a name
- Decoration of Honour of the Land
- Determination of the route of dangerous goods transports: Issue - Determination of individual routes
- Distinction between crafts and non-crafts - consulting
- Dog ownership registration
- Domestic slaughter
- Driving licence: transfer - foreign driving licence
- Early intervention for the hearing impaired
- Entitlement to a place in a day-care centre
- Environmental information on contaminated sites and areas suspected of being contaminated sites: Information
- Exemption for compulsory use of seat belts and helmets: Granting
- Exemption for the use of tools between 20:00 and 7:00: issuance
- Express passport issue
- Family holidays: Funding
- Fishing License Exhibition
- Food inspection
- Granting access to building permits for neighbours
- Have address and personal data changed
- Helping the homeless
- Home care
- Housekeeping help
- Housing benefit cancellation/invalidity
- Identity card notification due to retrieval
- Identity card notification due to theft
- Information in the population register Provision of group information
- Licence for the (cross-border) carriage of goods by road for commercial purposes / Community licence
- Local law
- Memorials
- New passport issue due to change of name on divorce or dissolution of civil partnership
- Obtain a certificate for carrying narcotics when traveling abroad
- Out-of-court dispute resolution
- Passport issuance for frequent travelers
- Passport issuance new due to expiry of validity
- Passport issue for minors for the first time
- Passport report for theft
- Pension scheme
- Permit for the extraction of mineral resources: Granting
- Professional drivers - confirm basic qualification
- Protection of animals
- Register of contaminated sites: Information
- Register your child at a secondary school
- Report conclusion of the land lease agreement
- School performance: assessment
- Show installation of a prostitution vehicle
- Signatures: Certification
- Street cleaning
- Towing permit: issue
- Urban land-use planning
- Use of sound amplification systems: granting - exemption
- Violence against women
- Waste disposal
- Waste tyre storage facilities of less than 100 tonnes: approval
- Water law permit for structural installations on water bodies: Granting
- Winter service
- Apply for a subsidy for expenses on a monument
- Assessment of second home tax
- Bathing water quality monitoring
- Certificate of voting rights
- Change of identity card due to change of address
- Children's passport change due to change of address
- Commercial Waste Disposal
- Commuter Portal
- Dementia - Information options
- Direct discharge of rainwater: permission
- Disturbance of street lighting: message
- Driving licence: Issuance - International driving licence
- Driving license: Issue - Passenger transport
- Environmental impact assessment
- Exemption from the observance of the night's rest for events: granting
- Flood protection
- Gun ownership card: issuance - for sport shooters
- Health advice for prostitutes
- Hunting permit: notification
- Immission control: Inspection - due to impairment
- Medical officer
- Notification period of an auction: shortening
- Nursing homes, forms of assisted living, outpatient assisted living communities: Obligation to notify - Operation
- Outdoor Advertising: Approval
- Parking permit
- Passport change due to change of place of residence
- Passport issuance
- Passport issuance for adults for the first time
- Passport notification due to loss
- Petrol stations Advertisement Commissioning: Limitation of the release of fuel vapours
- Public holidays: approval - of exceptions to the general rest period
- Resident certificate issuance
- School trips, school trips and comparable trips of day-care centres: reimbursement - of costs according to SGB II
- Special reporting obligation in hospitals, homes and similar institutions Registration
- Tuberculosis counselling
- Veterinary affairs
- Volunteering
- War Victims' Welfare Grant for injured persons
- property tax assessment received
- Addiction counselling
- Apply for a new ID card when it expires
- Apply for a tree felling permit for municipally protected trees
- Apply for certificates of origin and other certifications required for foreign trade from the Chamber of Commerce and Industry
- Assistance to overcome particular social difficulties
- Biowaste disposal
- Carrying out school dental check-ups
- Certificate of competence for keeping chickens for fattening
- Children's passport report for theft
- Citizens' advice
- Commercial cattle trade: advertisement
- Commercial road haulage - Apply for a permit
- Confirmation of landlord
- Construction of a small sewage treatment plant: Advertisement
- Day care
- Dog tax assessment
- Driving license: Extension
- Extending the validity of a resident parking permit
- Identity card status query
- Improvement of regional economic structure Support
- Legal biotope protection
- Life certificate for submission to the pension insurance: issue
- Nature conservation area: Determination
- Organization or implementation of prostitution events Advertisement
- Permission to drive in protected landscape areas: Issuance
- Permission to operate a prostitution establishment
- Permit and exemption for large-capacity and heavy goods traffic: issue
- Preliminary building inquiry and preliminary building permit
- Private trips abroad with pets (dogs, cats, ferrets)
- Recovery of maintenance
- Register prostitution activity for the first time
- Residence Registration as secondary residence
- School trips, school trips and comparable trips of day-care centres: reimbursement - of costs according to SGB XII
- Setting a waste fee
- Voluntary work Appointment as alderman
- Waste paper: disposal
- Water Supervision
- Water permit for the abstraction of groundwater: Granting
- Welfare
- Wohnberechtigungsschein: Issuance
- Zoo: Approval
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
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.
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.
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
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
