Services

of the municipal administration Konz

Pay trade tax

Please pay particular attention to our information under:

  • service description

    Are you a sole proprietor whose domestic business generates more than €24,500 in business income? Then you exceed the tax-free allowance and must submit an electronic trade tax return to your tax office. In this return, you declare the amount of your business income during the assessment period – i.e., the previous calendar year.

    Furthermore, you explain any further additions or deductions based on your profit or loss – income minus expenses.

    You also specify the municipality where you operate your business. The tax office will then send you a notice regarding 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 rate of 3.5 percent. This assessment amount forms the basis for the amount of trade tax.

    The tax office informs the municipality where you operate your business about the trade tax assessment amount. You will then receive a notice regarding the trade tax you owe or the amount the municipality will refund you.

    The municipality calculates the trade tax by multiplying the trade tax assessment amount determined by the tax office by the municipality's trade tax multiplier. Each municipality sets its own multiplier.

    With the notice of assessment for trade tax, the municipality also decides on the advance payments of trade tax that you will have to pay in the future for the following assessment period.

  • legal basis

  • Applications / Forms

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

    Online services available: Yes

    The trade tax return must be submitted electronically.

    The control software required for this is available from many commercial providers. However, the trade tax return can also be created and submitted free of charge via the online portal of the tax authorities (ELSTER).

    Special information for - Verbandsgemeinde Konz

    The form " Consent to the municipality for the electronic notification of trade tax “ was developed to provide municipalities in Germany with a standardized form for granting unlimited consent to electronic disclosure. The form can be used by both companies and their representatives.

  • What else should I know?

    There are no clues or special features.


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