Municipal trade tax in Germany
id:
municipal-trade-tax-in-germany-164-8682932
title:
Municipal trade tax in Germany
text:
In Germany the municipal trade tax is levied as a trade income tax on the objective earning power of a business. For this purpose a trade income is determined for municipal trade tax purposes, which regularly results in a municipal trade tax assessment amount of 3.5% of the trade income. The municipality entitled to levy the tax must levy the municipal trade tax at least in the amount of twice the measured amount. Until 1997 the trade capital tax was used to tax the substance of a business, irre
brand slug:
wiki
category slug:
encyclopedia
description:
Municipal trade tax is levied as a trade income tax
original url:
https://en.wikipedia.org/wiki/Municipal_trade_tax_in_Germany
date created:
2023-09-01T02:58:17Z
date modified:
2024-08-29T03:21:06Z
main entity:
{"identifier":"Q1520471","url":"https://www.wikidata.org/entity/Q1520471"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/4/41/Deutsches_Reichsgesetzblatt_36T1_112_0979.jpg","width":2384,"height":3304}
fields total:
13
integrity:
16