responsibility finder
Schleswig-Holstein

Pay trade tax

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

You are an individual and achieve a business income of more than EUR 24,500 with your domestic business? Then you are above the tax-free amount and must submit an electronic trade tax return to your tax office. In it, you explain how high your business income was in the survey period – i.e. in the past calendar year.

In addition, based on your profit or loss – income minus expenses – you declare further additions or reductions.

In addition, you indicate in which municipality you operate your business. Subsequently, you will receive a notification from the tax office about the so-called trade tax assessment amount.

The tax office determines the trade tax assessment amount by multiplying the trade income by the tax assessment figure of 3.5 percent. This measurement amount is the basis for the amount of trade tax.

The tax office informs the municipality in which you operate your business about the trade tax assessment amount. You will then receive a notice of the trade tax to be paid by you or reimbursed by the municipality to you.

The municipality calculates the trade tax from the trade tax assessment amount of the tax office multiplied by the trade tax rate of the municipality. Each municipality determines its own rate.

With the trade tax notice, the municipality also decides on the advance payments of trade tax to be paid by you in the future for the subsequent collection period.


Process flow

If you operate a commercial enterprise and are subject to trade tax, you must submit the trade tax return electronically. Among other things, you can prepare and submit the trade tax return free of charge via the ELSTER online portal of the tax authorities:

  • Visit "My ELSTER - Your Online Tax Office" on the Internet.
  • Log in with your access data and your personal security procedure.
  • Select the menu item "Trade tax return".
  • Select the relevant calendar year.
  • In the following step, select to transfer previous data or continue without data transfer.
  • Enter your details on the following pages. "My ELSTER" guides you through the entire process.
  • At the end of the procedure, "Mein ELSTER" checks your details and provisionally calculates the trade tax due.
  • Send your electronic trade tax return to the responsible tax office.
  • After checking your declaration, you will receive a notification by post from your tax office about the determination of the trade tax assessment amount.
  • Subsequently, you will receive a notice of assessment of trade tax from your municipality and, under certain circumstances, a notice of the advance payments to be paid for trade tax.
Requirements
  • You run a commercial business and are not a freelancer or a farmer and forester.
  • They are not exempt from trade tax.
Which documents are required?
  • Trade tax return (GewSt 1 A)
What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

If you are not advised on tax matters as a taxable person or as a company:

  • In principle, the trade tax return must be submitted by 31.7. of the calendar year following the collection period.

If you, as a taxable person or as a company, have your trade tax return prepared by a tax consulting firm:

  • In principle, the trade tax return must be submitted by the last day of February of the second calendar year following the collection period.
Legal basis
Appeal

-Objection
- Action before the Tax Court

Applications / forms

Forms available: No
Written form required: No
Informal application possible: No
Personal appearance required: No

Online services available: Yes

What else should I know?

There are no clues or peculiarities.

Author

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

12.04.2022

Process flow

If you operate a commercial enterprise and are subject to trade tax, you must submit the trade tax return electronically. Among other things, you can prepare and submit the trade tax return free of charge via the ELSTER online portal of the tax authorities:

  • Visit "My ELSTER - Your Online Tax Office" on the Internet.
  • Log in with your access data and your personal security procedure.
  • Select the menu item "Trade tax return".
  • Select the relevant calendar year.
  • In the following step, select to transfer previous data or continue without data transfer.
  • Enter your details on the following pages. "My ELSTER" guides you through the entire process.
  • At the end of the procedure, "Mein ELSTER" checks your details and provisionally calculates the trade tax due.
  • Send your electronic trade tax return to the responsible tax office.
  • After checking your declaration, you will receive a notification by post from your tax office about the determination of the trade tax assessment amount.
  • Subsequently, you will receive a notice of assessment of trade tax from your municipality and, under certain circumstances, a notice of the advance payments to be paid for trade tax.

Requirements

  • You run a commercial business and are not a freelancer or a farmer and forester.
  • They are not exempt from trade tax.

Which documents are required?

  • Trade tax return (GewSt 1 A)

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

If you are not advised on tax matters as a taxable person or as a company:

  • In principle, the trade tax return must be submitted by 31.7. of the calendar year following the collection period.

If you, as a taxable person or as a company, have your trade tax return prepared by a tax consulting firm:

  • In principle, the trade tax return must be submitted by the last day of February of the second calendar year following the collection period.

Legal basis

Appeal

-Objection
- Action before the Tax Court

Applications / forms

Forms available: No
Written form required: No
Informal application possible: No
Personal appearance required: No

Online services available: Yes

What else should I know?

There are no clues or peculiarities.

Author

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

12.04.2022

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