The trade tax, which is due to the municipalities according to § 1 GewStG, is determined according to a fixed scheme and on the basis of the income tax profit. We present the calculation of the trade tax on the basis of a practical case. For this purpose, we assume a fictitious business operation and imagined, but as realistic as possible, figures. Get an overview of the concrete calculation!
Compared to other tax laws, something impractical is the fact that you will not find a complete calculation scheme in the business tax law itself. This is contained in the Income Tax Act (EStG) for example in its guidelines, specifically in R 2 paragraph 1 of the EStR. However, the procedure in trade tax law is also much more manageable.
When calculating business tax, use the following model:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.