Specialisation

Teaser

If you run a commercial business in Germany, you are liable for trade tax. You can find out more here.

Special information for - City of Rodgau

The service is not offered by the city of Rodgau, but by your local tax office.

Further information can be found at:

General, more detailed information on this service can be found below.

  • Service description

    Trade tax is a real tax (also known as an object tax) and is based solely on the taxable object, without taking into account the personal circumstances of the tax debtor (e.g. their ability to pay). The taxable object of trade tax is the business and its objective earning power. The trade tax debtor is the entrepreneur. The entrepreneur is the person for whose account the business is conducted. If the activity of a partnership is a trade, the company is liable for the tax.

    Profits from sole proprietorships and partnerships are subject to trade tax if they generate income from commercial operations or from corporations.

    Profits from freelance, agricultural and forestry or asset management activities (e.g. letting and leasing) are not subject to trade tax.

    The tax base for trade tax is the trade income. This is the profit from the trade to be determined in accordance with the provisions of the EStG or KStG, which is to be taken into account when determining the income for the assessment period corresponding to the trade tax assessment period, adjusted for certain additions and deductions. In the case of sole traders and partnerships, the trade income is reduced by an allowance of EUR 24,500. If the business is operated in the legal form of a corporation, the tax-free allowance is not granted.

    Based on the trade income, the trade tax base is determined by applying the tax base to the trade income.

    The trade tax is then calculated by multiplying the trade tax assessment amount by the assessment rate to be determined by the municipality authorised to levy the tax. The assessment rate is 200 per cent if the municipality has not set a higher assessment rate.

    • ELSTER

      (Hessian Ministry of Finance)

  • Procedure

    Trade tax returns must always be submitted to the tax office in electronic form. The free "My ELSTER" software is available for business tax returns.

    The tax office determines a trade tax assessment amount on the basis of the trade tax return submitted, which is communicated to the taxpayer by means of a notice. This trade tax assessment notice is the basic notice for the assessment of trade tax and advance trade tax payments. The municipality in which the company is located is responsible for the trade tax assessment.

  • What deadlines do I have to observe?

    The trade tax return must be submitted by :

    • 31 July of the calendar year following the tax period if you have not received tax advice
    • 28 or 29 February of the second calendar year following the tax period if you have received tax advice

    The deadline for the submission of tax returns for the 2019 calendar year, which generally expires on 28 February 2021, has been extended by 6 months by law for advised taxpayers. Tax returns for 2019 can therefore be submitted in advised cases by the deadline of 31 August 2021.

    For the 2020 assessment period, the deadline for submitting tax returns has generally been extended by three months for all advised and non-advised taxpayers. Taxpayers who prepare their returns themselves can therefore submit their tax returns by the deadline of 31 October 2021. Advised taxpayers can submit their returns by the deadline of 31 May 2022.

    These extended return deadlines do not apply to tax returns that have to be submitted at an earlier date due to a separate order ("advance request").

  • Legal basis

  • Applications / Forms

    Further information on the electronic submission of trade tax returns can be found on the website of the Hessian Ministry of Finance or on the "ELSTER" website.

  • Issuing body

    Forwarding service: Deep link to the original portal

  • Typing

    2/3

  • Library entry status

    6

Responsible departments

Responsible employees