Who has to pay business tax?

Die Gewerbesteuer muss laut Gewerbesteuergesetz jeder Gewerbebetrieb (Ausnahme Landwirtschaft) an die Stadt bzw. Gemeinde zahlen (Council tax) wo der Sitz des Unternehmens ist. Sie ist eine direkte Steuer- und eine Property tax. Die Höhe der Gewerbesteuer ergibt sich aus dem Gewerbeertrag als Jahresgewinn. Der Steuertarif unterscheidet:
Natural persons (sole proprietorships and partnerships). You will receive a tax-free allowance. If the tax exemption is exceeded, the tax burden is gradually increased in percent up to a maximum rate (tax number). After that, the tax rate remains the same.

Legal entities do not receive an allowance and immediately pay the maximum percentage rate (tax figure). In order to determine the actual tax burden, the amount determined by the respective tax rate is multiplied by a "tax rate" that is determined by the respective city or municipality. The trade tax return must be submitted annually and, if requested by the tax office, advance payments must be made one, two or four times a year (this is the usual rule).

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