Leistungen A-Z

All required forms are available online; either via the form center of the Federal Ministry of Finance, or in the ELSTER online portal.

https://www.formulare-bfinv.de

https://www.elster.de/eportal/start

Online procedure: As part of the transnational cooperation in tax administration (KONSENS Act), the ELSTER online portal (EOP) is made available to citizens free of charge. In the EOP it is possible to submit the trade tax return online.

The trade tax is a real tax. It is also known as an object tax. The focus of taxation is on your business. The trade tax is thus aimed at the performance of your business. For the assessment of trade tax, it is generally irrelevant who is the owner of the business. However, the latter is the debtor of the trade tax

Profits of sole proprietorships and partnerships are subject to trade tax, insofar as they generate income from the business operation. The activity of a corporation is always considered a commercial enterprise. It is therefore regularly subject to trade tax.

Your business is subject to trade tax in the municipality in which a permanent establishment is maintained. The municipality collects the trade tax on the basis of the trade tax assessment amount. The trade tax assessment amount is determined by the responsible company tax office. This is the tax office in whose district the management of your company is located. This tax office is also responsible for deciding on the material and personal trade tax liability. In order to determine the trade tax assessment amount, a trade tax return must be submitted to the company tax office. This tax office determines the trade tax assessment amount by means of a trade tax assessment notice. This notice will be notified to you as a taxpayer. In addition, the content of this decision will be communicated to the municipality entitled to lift. This is responsible for determining the trade tax and the trade tax advance payments.

The trade tax is calculated by multiplying the trade tax assessment amount by the assessment rate. The assessment rate for trade tax is set by the municipality by statute.

The taxpayer is obliged to submit or submit the trade tax return. The transmission or submission of the trade tax return is necessary, and it cannot be dispensed with.

For each independent company, a trade tax return must be submitted electronically by the taxpayer according to the officially prescribed data set. Electronic transmission can only be dispensed with in exceptional cases, the so-called hardship cases.

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In order to determine the trade tax assessment amount, a trade tax return must be submitted to the company tax office. The tax office determines the trade tax assessment amount by means of a trade tax assessment notice. This decision shall be notified to the taxpayer. In addition, the content of this decision will be communicated to the municipality entitled to lift. This is responsible for determining the trade tax and the trade tax advance payments.  

Trade tax returns must generally be submitted by 31.07 of the following year. This period is extended if the taxpayer hires a tax advisor to prepare the return.

In order to determine the trade tax assessment amount, a trade tax return must be submitted to the locally competent tax office. The locally competent tax office is the tax office in whose district the company's management is located. This is referred to as the company tax office.

Company Tax Office

The service hours can be found on the website of the relevant tax office.

Statutes of the municipality

• Trade Tax Act (GewStG)
• Tax Code (AO)

Information on how to fill out the trade tax return can be found in the instructions for the trade tax return. This is via the
ELSTER online portal.

Ministry of Finance