The trade tax is set by local authorities which means it can vary from one municipality to the next. However, trade tax is generally the same rate for all businesses within one municipality.
The corresponding rate of trade tax depends on two components:
The tax base rate (3.5 percent throughout Germany)
The multiplier (Hebesatz) stipulated individually by every municipality
The corresponding rate of trade tax depends on two components:
The tax base rate (3.5 percent throughout Germany)
The multiplier (Hebesatz) stipulated individually by every municipality
