is taxed in the business enterprise. exempt from the business tax are companies that pursue purposes only profit or charitable. Liberal professions such as doctors and lawyers are not subject to trade tax.
The basis for the business tax Communication from the trade tax assessment notice from the respective tax authorities. Multiplied by the respective rate of the municipality, there is the amount of business tax.
On the final to be fixed business tax prepayments are collected. These are at 15:02., 15.05., 15:08. and 15:11. to pay. Performs fixing the business tax to an additional claim or refund, this amount is subject to interest. Interest begins 15 months after the end of the year for which the tax is payable. It ends with the day on which the tax assessment takes effect. The interest rate is 0.5% per month.
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