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Pay business tax

Do you run a company (commercial) in Germany and earn more than EUR 24,500 a year? Then you are obliged to submit a trade tax return to your tax office. In it you explain how high your trade income was in the past calendar year (survey period). You submit...

Do you run a company (commercial) in Germany and earn more than EUR 24,500 a year?
Then you are obliged to submit a trade tax return to your tax office. In it you explain how high your trade income was in the past calendar year (survey period). You submit a trade tax return for each reporting period in which you operated your trade (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 less expenses).
You also state the municipality in which you operate your business. Hamburg is a state and a municipality at the same time.

After the declaration has been submitted, the tax office will send you a notification of the trade tax base amount by post.
The tax office determines the trade tax base amount by multiplying the trade income by the base tax rate of 3.5 percent. This measurement amount is the basis for the amount of trade tax.

In addition, the tax office in Hamburg will send you a decision on the trade tax you have to pay or refund.
The assessed trade tax results from the trade tax amount multiplied by the trade tax assessment rate of the respective municipality. In Hamburg the assessment rate is 470%.

At the same time, any advance payments will be determined for the future. If the underlying conditions change significantly, an application for adjustment of the advance payments must be submitted.

You pay the amounts specified in the notice of trade tax and/or advance payments for trade tax on the date specified there.

ELSTER (electronic tax return)

Use Online-Service

Important notes

Prerequisites

You run a commercial company (not for freelancers and farmers and foresters) and are not exempt from trade tax.

Documents required

Electronically submitted trade tax return GewSt 1a.

Please note

The trade tax multiplier in Hamburg is 470%.

Deadlines

Taxpayers who do not receive tax advice: Submit their trade tax return by July 31. of the calendar year following the survey period

Taxpayers advised on tax advice (e.g. submission of the trade tax return by a tax advisor): Submission of the trade tax return by 28.2. of the second calendar year following the survey period

Procedure & Fees

Procedure

If you run a commercial company and are subject to trade tax, the following must be done:

You submit your business tax return electronically.
You will receive a notification from your tax office about the determination of the trade tax base.
You will then receive a notification of the determination of the trade tax from the municipality; in Hamburg at the same time as the tax office determines the trade tax base.
Finally, you pay trade tax (if applicable) to the municipality.

Processing time

As a rule, you will receive your notification of the trade tax base amount no later than 10 weeks after you have submitted your trade tax return.

Fees

No

Legal notes

Legal remedies

objection

Complaint before the Finance Court

Legal basis

Trade Tax Act (GewStG)

Trade Tax Implementation Ordinance (GewStDV)

Trade tax return, obligation to submit electronically § 14a GewStG and § 25 GewStDV

Income from commercial operations or trade income § 7 GewStG

Additions § 8 GewStG

Reductions in Section 9 GewStG

Trade tax base amount § 11 GewStG

Trade tax, assessment rate § 16 GewStG