Do you run a commercial enterprise or are you a managing director/board member of such a company? Then you are obliged to submit a trade tax return according to the statutory provisions.
All commercial enterprises (within the meaning of the German Income Tax Act) are subject to trade tax if they operate in Germany. These can be, among others
- Sole proprietorship
- Partnerships (e.g. general partnership, limited partnership)
- Corporations (e.g. AG, GmbH, KGaA)
The commercial entrepreneurs (the sole proprietor or the legal representatives (managing director/board of directors) must submit a trade tax return for their company. On the basis of this declaration, the tax office determines the trade tax assessment amount and the trade tax.
The trade tax assessment rate is
- in Bremen 460 %
- 460 % in Bremerhaven.