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Trade tax; receipt of the assessment notice

Trade tax is levied on the income of commercial enterprises (trade income tax). The trade tax payable is announced by the municipality in the trade tax assessment notice.

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Gemeinde Niederwerrn

Street address

Schweinfurter Str. 54
97464 Niederwerrn

Postal address

Postfach 1151

97462 Niederwerrn

Mehr zur Behörde

Gemeinde Niederwerrn

Street address

Schweinfurter Str. 54
97464 Niederwerrn

Postal address

Postfach 1151

97462 Niederwerrn

Mehr zur Behörde

Gemeinde Niederwerrn

Street address

Schweinfurter Str. 54
97464 Niederwerrn

Postal address

Postfach 1151

97462 Niederwerrn

Mehr zur Behörde

Procedure details

The starting point is the profit under income and corporation tax law, which is, however, modified by additions and deductions. Trade tax is levied by the municipalities.

The tax is determined in a staged procedure.

  • In the first stage, the tax authorities determine the trade income and multiply this by a percentage known as the tax base. The result is the so-called tax assessment amount, which is determined by the responsible tax office in a separate notice, the so-called tax assessment notice.
  • The respective municipality applies a multiplier (assessment rate) to these tax assessment amounts determined by the state tax authorities, which it must specify in a local bylaw. This multiplication results in the trade tax to be paid, which the municipality determines in the trade tax assessment notice. The municipality has broad discretion in determining the level of the assessment rate. With effect from the 2004 tax period, the law of December 23, 2003 (BGBl I p. 2922) stipulated a minimum assessment rate of 200% (Section 16 (4) sentence 2 GewStG).

For taxable commercial enterprises, there is a tax declaration obligation to determine the tax assessment amount. The state assessment notice and the municipal trade tax assessment notice may have to be contested separately. The deadlines specified in the respective information on legal remedies must be observed. It should be noted that the municipality is bound by the state assessment notices and that objections to the state assessment notices can generally no longer be considered in the context of municipal tax collection once the state assessment notices have become final.

(Optional) appeal procedure
  • Appeal procedure (optional); lodging an appeal

    If the objection has no suspensive effect, an application for suspension of enforcement can be made to the original authority or the objection authority in accordance with Section 80 (4) VwGO. Instead, an application for an order or restoration of the suspensive effect of the objection can be made to the competent Bavarian Administrative Court in accordance with Section 80 (5) VwGO.

    Please note: If it concerns the demand for public charges and costs (§ 80 Para. 2 Sentence 1 No. 1 VwGO), an application to the court is generally only admissible if the authority has previously rejected an application for suspension of enforcement (§ 80 Para. 6 VwGO).

  • Paying trade tax

    If you run a commercial business in Germany, you are subject to trade tax and may have to pay trade tax.

Status: 13.12.2024
Editorially responsible for prodecure description: Bayerisches Staatsministerium des Innern, für Sport und Integration
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