Trade Tax

Tax on trade income.

Trade tax is levied by municipalities on the income of commercial businesses. Its amount depends on the municipality's assessment rate. For sole proprietors and partnerships there is an allowance, and trade tax is partly credited against income tax.

The relevant statutes

§ 1 GewStG

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Related terms

Business Expenses
Value Added Tax

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General explanation for self-help, not legal advice (RDG). Individual cases may differ: if in doubt, contact a consumer advice center or a lawyer.