Trade tax - assessment
Gewerbesteuer - Festsetzung
Machine translation of the German page, 2026-09-15. The German original is binding.
Every commercial enterprise (Gewerbebetrieb) is subject to trade tax (Gewerbesteuer), insofar as it is operated within Germany. A commercial enterprise means a business enterprise within the meaning of income tax law (see Section 15 of the Einkommensteuergesetz [Income Tax Act]); the activities of corporations (Kapitalgesellschaften) always count in full as a commercial enterprise.
The exercise of
• a freelance activity (e.g. artists)
• an agricultural or forestry activity (e.g. farmers)
• other self-employed work (e.g. part-time lecturers)
is not subject to trade tax.
The trade tax multiplier (Gewerbesteuerhebesatz) has remained unchanged at 410% since 1999.
Book an appointment
Book an appointment (service.berlin.de)
Requirements
• Operation of a commercial enterprise
The object of trade tax (Gewerbesteuer) is the trade or business (Gewerbebetrieb) (§ 2(1) Gewerbesteuergesetz [Trade Tax Act] – GewStG) and its objective earning capacity.
Documents you need
• Electronic submission www.elster.de/eportal/start
The Gewerbesteuererklärung (trade tax return) must be submitted electronically. Except in particular cases of hardship, returns submitted on paper are treated as not submitted.
Forms
• The declarations for determining the Steuermessbetrag (tax assessment amount) and, where applicable, for the apportionment (Zerlegung) of the trade tax must be transmitted by remote data transmission in the officially prescribed data format (§ 14a GewStG). www.elster.de/eportal/formulare-leistungen/alleformulare/gew
Fees
none
Legal basis
• Gewerbesteuergesetz (GewStG – Trade Tax Act) www.gesetze-im-internet.de/gewstg/
• Einkommensteuergesetz (EStG – Income Tax Act) www.gesetze-im-internet.de/estg/__15.html
Further information
• Questions and answers on Gewerbesteuer (trade tax) www.berlin.de/sen/finanzen/steuern/informationen-fuer-steuer
Who is responsible
As a rule, the Finanzamt (tax office) responsible is the one in whose area of responsibility the place of management of the business is located.
Responsible for you
Choose a location; the appointment itself is booked on the original page.
- Finanzamt Charlottenburg
- Finanzamt Charlottenburg
- Finanzamt Friedrichshain-Kreuzberg
- Finanzamt Friedrichshain-Kreuzberg
- Finanzamt Lichtenberg
- Finanzamt Lichtenberg
- Finanzamt Marzahn-Hellersdorf
- Finanzamt Marzahn-Hellersdorf
- Finanzamt Neukölln
- Finanzamt Neukölln
- Finanzamt Pankow/Weißensee
- Finanzamt Pankow/Weißensee
- Finanzamt Prenzlauer Berg
- Finanzamt Prenzlauer Berg
- Finanzamt Reinickendorf
- Finanzamt Reinickendorf
- Finanzamt Schöneberg
- Finanzamt Schöneberg
- Finanzamt Spandau
- Finanzamt Spandau
- Finanzamt Steglitz
- Finanzamt Steglitz
- Finanzamt Tempelhof
- Finanzamt Tempelhof
- Finanzamt Treptow-Köpenick
- Finanzamt Treptow-Köpenick
- Finanzamt Wedding
- Finanzamt Wedding
- Finanzamt Wilmersdorf
- Finanzamt Wilmersdorf
- Finanzamt Zehlendorf
- Finanzamt Zehlendorf
- Finanzamt für Körperschaften I
- Finanzamt für Körperschaften I
- Finanzamt für Körperschaften II
- Finanzamt für Körperschaften II
- Finanzamt für Körperschaften III
- Finanzamt für Körperschaften III
- Finanzamt für Körperschaften IV
- Finanzamt für Körperschaften IV
- Finanzamt Berlin International
- Finanzamt Berlin International
Original
Service number 325333 · same path as the original: service.berlin.de/dienstleistung/325333/