Business capital tax

The trade capital tax is one of the abolished taxes. It was a tax on assets, which came as a special form (in addition to the Trade income tax and the already abolished payroll tax) the trade tax was levied on the trade capital. At the moment only the trade tax is levied, the abolition of which is also being discussed. The trade capital tax was Council tax. After the abolition on 01.01.1998, the municipalities have a share in the value added tax Receive.

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