de-trade-tax
From the author
German trade tax (Gewerbesteuer, GewSt) for collection period 2026: who is liable (sole traders and partnerships with a commercial business, every GmbH, UG and AG; free professions excluded), trade income (Gewerbeertrag) with the § 8 add-backs (one quarter of financing items above EUR 200,000) and § 9 reductions (Grundsteuer, partnership shares, 15% participation exemption, donations), the EUR 24,500 allowance, the 3.5% base rate, the municipal multiplier (Hebesatz, at least 200% for 2026, 280% from 2027), the § 35 EStG income tax credit (four times the base amount, capped), loss carry-forward (EUR 1 million plus 60%), apportionment between municipalities (Zerlegung), the return, quarterly prepayments, surcharges and interest. Trigger on: Gewerbesteuer, GewSt, Hebesatz, Gewerbeertrag, Steuermessbetrag, Freibetrag 24.500, Hinzurechnungen, Kürzungen, § 35 EStG, Zerlegung, Gewerbesteuer-Vorauszahlung, trade tax Germany. Out of scope: income tax of the owner (de-self-employed-income-tax, d
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npx skills add openaccountants/openaccountants --skill de-trade-tax -a claude-code
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