The trade tax or the trade tax measurement amount is calculated on the basis of the tax profit according to § 15 EStG. In the case of corporations, the income within the meaning of § 7 (1) KStG is decisive. In order to create tax incentives and compensate for disadvantages, § 9 GewStG regulates certain reductions in the profit to be recognised. As a result, income and business tax income sometimes differ from one another. We show which reductions are significant and how § 9 GewStG affects the trade tax to be paid!
The reductions standardized in § 9 GewStG lead to a reduction in the tax base for business tax according to § 7 sentence 1 GewStG. They are thus the counterpart to the additions according to § 8 GewStG, which increase the profit to be recognised. The legislator has the various reductions in the first place
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.