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Paying trade tax

  • Steuern und Abgaben 



    	    

		    
Procedure

            			
If you run a commercial business and are liable for trade tax, you must submit your trade tax return electronically. You can prepare and submit your trade tax return free of charge via the tax authorities' ELSTER online portal: 


  • 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 the transfer of previous data or continue without data transfer.
  • Enter your data on the following pages. "My ELSTER" will guide you through the entire process.
  • At the end of the process, "My ELSTER" checks your details and provisionally calculates the trade tax due.
  • Send your electronic trade tax return to the relevant tax office.
  • After your return has been checked, you will receive a notice by post from your tax office about the assessment of the trade tax base and the assessment of the trade tax and, under certain circumstances, a notice about the advance payments to be made for trade tax.
			
Legal bases
			
More information
Legal remedy: 


  • Appeal
  • Action before the tax court