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Paying trade tax
If you run a commercial business in Germany, you are subject to trade tax and may have to pay trade tax.
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Basic information
Are you an individual and generate a trade income of more than EUR 24,500 with your domestic business? Then you are above the tax-free amount and must submit an electronic trade tax return to your tax office. In it, you declare how high your trade income was in the tax period - i.e. in the previous calendar year.
In addition, based on your profit or loss - income minus expenses - you declare further additions or deductions.
You also state the municipality in which you operate your business. The tax office uses this information to determine the trade tax assessment amount by multiplying the trade income by the tax assessment rate of 3.5 percent. This measurement amount is the basis for the amount of trade tax.
The tax office calculates the trade tax from the trade tax base multiplied by the trade tax multiplier of the municipality. Each municipality determines its own assessment rate.
You will then receive a notice of the trade tax to be paid by you or to be refunded to you.
The trade tax assessment notice also determines the advance trade tax payments to be made by you in the future for the following tax period.
Requirements
- You operate a commercial enterprise and are not a freelancer or an agricultural or forestry entrepreneur.
- You are not exempt from trade tax.
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Procedure
If you run a commercial business and are liable for trade tax, you must submit your trade tax return electronically. You can prepare and submit your trade tax return free of charge via the tax authorities' ELSTER online portal:
- Visit "My ELSTER - your online tax office" on the Internet.
- Log in with your access data and your personal security procedure.
- Select the menu item "Trade tax return".
- Select the relevant calendar year.
- In the following step, select the transfer of previous data or continue without data transfer.
- Enter your data on the following pages. "My ELSTER" will guide you through the entire process.
- At the end of the process, "My ELSTER" checks your details and provisionally calculates the trade tax due.
- Send your electronic trade tax return to the relevant tax office.
- After your return has been checked, you will receive a notice by post from your tax office about the assessment of the trade tax base and the assessment of the trade tax and, under certain circumstances, a notice about the advance payments to be made for trade tax.
More information
Legal remedy:
- Appeal
- Action before the tax court
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Necessary Documents
- Trade tax return (GewSt 1 A)
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Competent Department
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Bremen Tax Office Finanzamt Bremen
- +49 421 361 90909
- Rudolf-Hilferding-Platz 1, 28195 Bremen
- Website
- office
@fa- hb. bremen. de
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Bremerhaven Tax Office Finanzamt Bremerhaven
- +49 471 596 99000
- Rickmersstraße 90, 27568 Bremerhaven
- Website
- office
@fa- bhv. bremen. de
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Online Services
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Forms
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Trade tax returns
All forms can be downloaded from the form portal of the Federal Ministry of Finance
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Fees / Costs
free of charge
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Deadlines & processing time
What deadlines must be paid attention to?
If you as a taxable person or company do not receive tax advice:
Trade tax returns must be submitted by July 31 of the calendar year following the tax period.
If you as a taxable person or company have your trade tax return prepared by a tax consultancy:The trade tax return must be submitted by the last day of February of the second calendar year following the tax period.
How long does it take to process
Depending on the individual case.
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Legal Bases
- §§ 7 bis 9 Gewerbesteuergesetz (GewStG)
- § 11 Gewerbesteuergesetz (GewStG)
- § 16 Gewerbesteuergesetz (GewStG)
- § 25 Gewerbesteuer-Durchführungsverordnung (GewStDV)
- Sections 7 to 9 of the Trade Tax Act (GewStG)
- Section 11 of the Trade Tax Act (GewStG)
- Section 16 of the Trade Tax Act (GewStG)
- Section 25 of the Trade Tax Implementation Ordinance (GewStDV)
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More Information
- Amtliches Gewerbesteuer-Handbuch auf der Internetseite des Bundesministeriums der Finanzen
- Hebesätze der Gemeinden auf der Internetseite des statistischen Bundesamtes
- Official Trade Tax Handbook on the website of the Federal Ministry of Finance
- Local authority tax rates on the Federal Statistical Office’s website
- List of the tax authorities’ bank details in Bremen for the payment of taxes
This page has been automatically translated by DeepL. We cannot guarantee that the translation is correct.
The official information in German is complete and correct.
Updated on 12.09.2026