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Economic Development Dortmund
Business Tax
The business tax is a municipal tax, i.e. it is raised by the City of
Dortmund (City Tax Collector – “Steueramt”)
and not by the local tax office which raises the national and regional
taxes. The business tax has to be paid by all commercial enterprises.
What is raised by this tax are the so-called trade earnings (“Gewerbeertrag”)
calculated from the business profits subtracted by certain amounts. The
exact calculation of the business tax runs according to a rather complicated
procedure which will not be discussed in detail here.
The level of the business tax is dependent on the particular local business
tax collection rate (“Gewerbesteuerhebesatz”) which will
be fixed by each municipality on its own. In Dortmund, the current collection
rate is 450. The following table offers a comparison of the business tax
in different German cities.
| City (Collection rate) |
Business tax* |
| Dortmund
(450) |
€
183,7 |
| München (490) |
€ 196,8 |
| Berlin (410) |
€ 170,1 |
| Hamburg (470) |
€ 190,3 |
| Frankfurt/M. (490) |
€ 196,8 |
* for a capital company per € 1,000 trade earnings
Source: DIHK, state 06/2002
Business enterprises have to prepay business tax four times a year.
Please take the dates from the tax calendar.
Amounts probably paid too much will be repaid later.
|
Tax calendar
Sales
tax