Information on trade tax
The taxable object of trade tax is the commercial enterprise with its objective earning power. A business is defined as a commercial enterprise within the meaning of income tax law. Activities that are to be regarded as the exercise of agriculture and forestry or a liberal profession are not subject to trade tax.
Basis of trade tax
The company's trade income forms the basis for taxation. This is the profit from business operations declared by the taxpayer in accordance with the provisions of the Income Tax Act or the Corporation Tax Act, which is increased and reduced by certain amounts. From the 2008 assessment period onwards, trade tax is no longer deductible from taxable profit as a business expense.
However, sole traders and partnerships are entitled to a reduction in income tax pursuant to Section 35 of the Income Tax Act as a result of the application of trade tax.
Amount of trade tax
Trade tax is calculated on the basis of a tax assessment amount. This is determined by multiplying the trade income by a tax assessment rate (usually 3.5%). If a company has business premises in several municipalities, the tax assessment amount is divided by the tax office.
Trade tax is assessed and levied by the municipality on the basis of the tax assessment amount or the apportionment share at a percentage rate (assessment rate).
The assessment rate for the city of Mainz is 440 points. It is set by the city council.
Responsibilities
Your tax office is responsible for determining the assessment amount. If the calculation of the assessment amount is incorrect, please contact your local tax authority.
The municipality calculates the trade tax based on the assessed amount and the assessment rate and then levies it.
Contact us
Manfred Wenz
Townhouse Große Bleiche
Große Bleiche 46/Löwenhofstraße 1
55116 Mainz
Phone: 06131 12-2341
Email manfred.wenzstadt.mainzde
Jana Dietz
Townhouse Große Bleiche
Große Bleiche 46/Löwenhofstraße 1
Phone: 06131 12-3680
Email jana.dietzstadt.mainzde