{"id":833,"date":"2026-07-30T05:10:24","date_gmt":"2026-07-30T05:10:24","guid":{"rendered":"https:\/\/profinanzrechner.de\/?page_id=833"},"modified":"2026-08-20T07:50:14","modified_gmt":"2026-08-20T07:50:14","slug":"business-tax-calculator","status":"publish","type":"post","link":"https:\/\/profinanzrechner.de\/en\/business-tax-calculator\/","title":{"rendered":"Business Tax Calculator"},"content":{"rendered":"<style>.kb-row-layout-id833_f8b403-78 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_f8b403-78 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_f8b403-78 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_f8b403-78 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_f8b403-78 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_f8b403-78 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_f8b403-78 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_5cde1e-23 > .kt-inside-inner-col,.kadence-column833_5cde1e-23 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_5cde1e-23 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_5cde1e-23 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_5cde1e-23 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_5cde1e-23 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_5cde1e-23{position:relative;}@media all and (max-width: 1024px){.kadence-column833_5cde1e-23 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_5cde1e-23 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_5cde1e-23\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_16df46-13, .wp-block-kadence-advancedheading.kt-adv-heading833_16df46-13[data-kb-block=\"kb-adv-heading833_16df46-13\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_16df46-13 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_16df46-13[data-kb-block=\"kb-adv-heading833_16df46-13\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_16df46-13 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_16df46-13[data-kb-block=\"kb-adv-heading833_16df46-13\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h1 class=\"kt-adv-heading833_16df46-13 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_16df46-13\">Calculate Your Business Tax \u2013 Business Tax Calculator<\/h1>\n\n\n    <section class=\"calculator-container corporate-tax-calculator calc-wrapper cols-3\">\r\n        <div class=\"calc-row\">\r\n            <!-- Column 1: Profit -->\r\n            <div class=\"calc-col\">\r\n                <p class=\"calc-title\">Profit<\/p>\r\n\r\n                <label for=\"ct_profit_pre\">Profit from Trade or Business (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_profit_pre\" placeholder=\"e.g. 75000\" step=\"0.01\">\r\n\r\n                <label for=\"ct_rechtsform\">Legal Form<\/label>\r\n                <select id=\"ct_rechtsform\">\r\n                    <option value=\"einzelunternehmen\">Sole Proprietorship<\/option>\r\n                    <option value=\"personengesellschaft\">Partnership (OHG, KG)<\/option>\r\n                    <option value=\"verein\">Legal Entity Association<\/option>\r\n                    <option value=\"kapitalgesellschaft\">Corporation (GmbH, AG)<\/option>\r\n                <\/select>\r\n            <\/div>\r\n\r\n            <!-- Column 2: Additions & Deductions -->\r\n            <div class=\"calc-col\">\r\n                <p class=\"calc-title\">Additions & Deductions<\/p>\r\n\r\n                <label for=\"ct_hinzurechnung\">Addition Amount (\u00a7 8 GewStG) (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_hinzurechnung\" placeholder=\"e.g. 0\" step=\"0.01\">\r\n\r\n                <label for=\"ct_kuerzung\">Deduction Amount (\u00a7 9 GewStG) (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_kuerzung\" placeholder=\"e.g. 0\" step=\"0.01\">\r\n\r\n                <label for=\"ct_verlustvortrag\">Loss Carryforward from Prior Years (\u20ac)<\/label>\r\n                <input type=\"number\" id=\"ct_verlustvortrag\" placeholder=\"e.g. 0\" step=\"0.01\">\r\n            <\/div>\r\n\r\n            <!-- Column 3: Location -->\r\n            <div class=\"calc-col\">\r\n                <p class=\"calc-title\">Location<\/p>\r\n\r\n                <label for=\"ct_hebesatz\">Your Municipality's Assessment Rate (%)<\/label>\r\n                <input type=\"number\" id=\"ct_hebesatz\" placeholder=\"e.g. 400\" step=\"1\" value=\"400\">\r\n\r\n                <div class=\"calc-actions\" style=\"margin-top:12px;\">\r\n                    <button type=\"button\" class=\"calc-btn calc-btn-primary\" id=\"ct_calc_btn\">Calculate<\/button>\r\n                    <button type=\"button\" class=\"calc-btn calc-btn-ghost\" id=\"ct_clear_btn\">Reset<\/button>\r\n                <\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <!-- RESULTS -->\r\n        <div id=\"ct_results\" class=\"calc-results two-per-row\" style=\"margin-top:30px; display:none;\">\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Tax-Free Allowance<\/div>\r\n                <div id=\"ct_freibetrag\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Assessable Trade Income<\/div>\r\n                <div id=\"ct_gewerbeertrag\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\">\r\n                <div class=\"result-label\">Tax Assessment Amount (3.5%)<\/div>\r\n                <div id=\"ct_messbetrag\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item result-highlight\">\r\n                <div class=\"result-label\">Trade Tax<\/div>\r\n                <div id=\"ct_gewerbesteuer\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n\r\n            <div class=\"calc-result-item\" id=\"ct_anrechnung_card\">\r\n                <div class=\"result-label\">Creditable Against Income Tax (max. 4\u00d7)<\/div>\r\n                <div id=\"ct_anrechnung\" class=\"result-value\">\u2014<\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <p class=\"calc-tip\">This calculator provides an estimate based on the statutory tax assessment rate (3.5%), your assessment rate, and the tax-free allowance applicable to your legal form. Individual particulars such as special rules for asset-managing companies are not taken into account. Not tax advice.<\/p>\r\n    <\/section>\r\n    \n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_6a2ece-09, .wp-block-kadence-advancedheading.kt-adv-heading833_6a2ece-09[data-kb-block=\"kb-adv-heading833_6a2ece-09\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_6a2ece-09 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_6a2ece-09[data-kb-block=\"kb-adv-heading833_6a2ece-09\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_6a2ece-09 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_6a2ece-09[data-kb-block=\"kb-adv-heading833_6a2ece-09\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_6a2ece-09 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_6a2ece-09\">Business tax (Gewerbesteuer) is one of the most important taxes for companies in Germany. It&#8217;s levied by the municipality where the business is based, and doesn&#8217;t depend on profit alone; the municipality&#8217;s assessment rate (Hebesatz) also plays a decisive role.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_788c51-93, .wp-block-kadence-advancedheading.kt-adv-heading833_788c51-93[data-kb-block=\"kb-adv-heading833_788c51-93\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_788c51-93 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_788c51-93[data-kb-block=\"kb-adv-heading833_788c51-93\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_788c51-93 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_788c51-93[data-kb-block=\"kb-adv-heading833_788c51-93\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_788c51-93 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_788c51-93\">With our Business Tax Calculator, you can determine your estimated business tax in just a few steps. The calculator factors in your profit from business operations, possible additions and deductions, the tax-free allowance for your legal structure, and your municipality&#8217;s individual assessment rate.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_b1eeaf-c9, .wp-block-kadence-advancedheading.kt-adv-heading833_b1eeaf-c9[data-kb-block=\"kb-adv-heading833_b1eeaf-c9\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_b1eeaf-c9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_b1eeaf-c9[data-kb-block=\"kb-adv-heading833_b1eeaf-c9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_b1eeaf-c9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_b1eeaf-c9[data-kb-block=\"kb-adv-heading833_b1eeaf-c9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_b1eeaf-c9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_b1eeaf-c9\">In short: the relevant business earnings are multiplied by the nationally uniform tax base rate (Steuermesszahl) of 3.5%. The result, known as the tax base amount (Steuermessbetrag), is then multiplied by your municipality&#8217;s assessment rate, giving you the actual business tax owed. You&#8217;ll find more finance and tax calculators for business owners on <a href=\"https:\/\/profinanzrechner.de\/en\/\" data-type=\"page\" data-id=\"141\">Pro Finanzrechner<\/a>.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:var( --global-content-width, 1290px );padding-left:var(--global-content-edge-padding);padding-right:var(--global-content-edge-padding);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);}.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap > *:nth-child(3n of *:not(style)){grid-column:1 \/ -1;}.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id833_994f3a-da > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap > *:nth-child(3n of *:not(style)){grid-column:1 \/ -1;}}@media all and (max-width: 1024px){.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_994f3a-da > .kt-row-column-wrap > div:not(.added-for-specificity){grid-column:initial;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_994f3a-da alignfull has-theme-palette7-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-3-columns kt-row-layout-last-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column833_4dc032-e7 > .kt-inside-inner-col,.kadence-column833_4dc032-e7 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_4dc032-e7 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_4dc032-e7 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_4dc032-e7 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_4dc032-e7 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_4dc032-e7{position:relative;}@media all and (max-width: 1024px){.kadence-column833_4dc032-e7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_4dc032-e7 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_4dc032-e7\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_14f2a5-c3, .wp-block-kadence-advancedheading.kt-adv-heading833_14f2a5-c3[data-kb-block=\"kb-adv-heading833_14f2a5-c3\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_14f2a5-c3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_14f2a5-c3[data-kb-block=\"kb-adv-heading833_14f2a5-c3\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_14f2a5-c3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_14f2a5-c3[data-kb-block=\"kb-adv-heading833_14f2a5-c3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_14f2a5-c3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_14f2a5-c3\">How Is Business Tax Calculated?<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_2fda8a-60, .wp-block-kadence-advancedheading.kt-adv-heading833_2fda8a-60[data-kb-block=\"kb-adv-heading833_2fda8a-60\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_2fda8a-60 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_2fda8a-60[data-kb-block=\"kb-adv-heading833_2fda8a-60\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_2fda8a-60 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_2fda8a-60[data-kb-block=\"kb-adv-heading833_2fda8a-60\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_2fda8a-60 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_2fda8a-60\">The calculation of business tax follows a fixed formula:<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_fe54a5-b4, .wp-block-kadence-advancedheading.kt-adv-heading833_fe54a5-b4[data-kb-block=\"kb-adv-heading833_fe54a5-b4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_fe54a5-b4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_fe54a5-b4[data-kb-block=\"kb-adv-heading833_fe54a5-b4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_fe54a5-b4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_fe54a5-b4[data-kb-block=\"kb-adv-heading833_fe54a5-b4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_fe54a5-b4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_fe54a5-b4\">Profit from business operations<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items833_8af859-c8:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_8af859-c8 ul.kt-svg-icon-list{grid-row-gap:15px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_8af859-c8 .kb-svg-icon-wrap{font-size:10px;color:var(--global-palette9, #ffffff);}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_8af859-c8 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:15px;}.kt-svg-icon-list-items833_8af859-c8 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_8af859-c8 ul.kt-svg-icon-list .kt-svg-icon-list-single{background-color:var(--global-palette1, #3182CE);border-radius:10%;border-color:var(--global-palette1, #3182CE);border-width:1px;border-style:solid;padding:4px;}@media all and (max-width: 767px){.wp-block-kadence-iconlist.kt-svg-icon-list-items833_8af859-c8 ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_8af859-c8 .kb-svg-icon-wrap{font-size:12px;}}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items833_8af859-c8 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-833_661510-c6 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_661510-c6\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Additions<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_025796-07 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_025796-07 kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">\u2212 Deductions<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_f68cf9-9b .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_f68cf9-9b kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">\u2212 Tax-free allowance<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_760094-4a .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_760094-4a kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">= Relevant business earnings<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_3fb7ba-4b .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_3fb7ba-4b kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">\u00d7 Tax base rate (3.5%)<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_5daa8e-a1 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_5daa8e-a1 kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">= Tax base amount<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_0c76e5-9c .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_0c76e5-9c kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">\u00d7 Municipal assessment rate<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_a5f883-eb .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_a5f883-eb kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">= Business tax payable<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{display:flex;}.kadence-column833_c5c1f6-86 > .kt-inside-inner-col,.kadence-column833_c5c1f6-86 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_c5c1f6-86 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column833_c5c1f6-86{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_c5c1f6-86{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_c5c1f6-86 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_c5c1f6-86{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column833_c5c1f6-86{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_c5c1f6-86{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column833_c5c1f6-86{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_c5c1f6-86{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column833_c5c1f6-86 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_c5c1f6-86\"><div class=\"kt-inside-inner-col\"><style>.kb-image833_6cd88f-13 .kb-image-has-overlay:after{opacity:0.3;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;}.kb-image833_6cd88f-13 img.kb-img, .kb-image833_6cd88f-13 .kb-img img{border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;box-shadow:0px 8px 24px -4px rgba(0, 0, 0, 0.15);}<\/style>\n<div class=\"wp-block-kadence-image kb-image833_6cd88f-13\"><figure class=\"aligncenter\"><img decoding=\"async\" width=\"1080\" height=\"608\" src=\"https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2026\/07\/business-tax-calculator-profit-tax-rate-municipal-tax.webp\" alt=\"Business tax calculator showing profit, tax rate, deductions and municipal tax multiplier\" class=\"kb-img wp-image-1926\" title=\"\" srcset=\"https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2026\/07\/business-tax-calculator-profit-tax-rate-municipal-tax.webp 1080w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2026\/07\/business-tax-calculator-profit-tax-rate-municipal-tax-300x169.webp 300w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2026\/07\/business-tax-calculator-profit-tax-rate-municipal-tax-1024x576.webp 1024w, https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2026\/07\/business-tax-calculator-profit-tax-rate-municipal-tax-768x432.webp 768w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column833_232dcd-ce > .kt-inside-inner-col,.kadence-column833_232dcd-ce > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_232dcd-ce > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_232dcd-ce > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_232dcd-ce > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_232dcd-ce > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_232dcd-ce{position:relative;}@media all and (max-width: 1024px){.kadence-column833_232dcd-ce > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_232dcd-ce > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_232dcd-ce\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_daceaf-ce, .wp-block-kadence-advancedheading.kt-adv-heading833_daceaf-ce[data-kb-block=\"kb-adv-heading833_daceaf-ce\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_daceaf-ce mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_daceaf-ce[data-kb-block=\"kb-adv-heading833_daceaf-ce\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_daceaf-ce img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_daceaf-ce[data-kb-block=\"kb-adv-heading833_daceaf-ce\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_daceaf-ce wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_daceaf-ce\">The relevant business earnings are rounded down to the nearest full \u20ac100 before the tax base rate is applied.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_efadbd-bd > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_efadbd-bd > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_efadbd-bd > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_efadbd-bd > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_efadbd-bd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_efadbd-bd > .kt-row-column-wrap{padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_efadbd-bd alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_2875c0-5e > .kt-inside-inner-col,.kadence-column833_2875c0-5e > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_2875c0-5e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_2875c0-5e > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_2875c0-5e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_2875c0-5e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_2875c0-5e{position:relative;}@media all and (max-width: 1024px){.kadence-column833_2875c0-5e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_2875c0-5e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_2875c0-5e\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_e02adc-63, .wp-block-kadence-advancedheading.kt-adv-heading833_e02adc-63[data-kb-block=\"kb-adv-heading833_e02adc-63\"]{text-align:left;font-size:var(--global-kb-font-size-lg, 2rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_e02adc-63 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_e02adc-63[data-kb-block=\"kb-adv-heading833_e02adc-63\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_e02adc-63 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_e02adc-63[data-kb-block=\"kb-adv-heading833_e02adc-63\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_e02adc-63 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_e02adc-63\">What Is the Assessment Rate (Hebesatz)?<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_f9fb8c-d8, .wp-block-kadence-advancedheading.kt-adv-heading833_f9fb8c-d8[data-kb-block=\"kb-adv-heading833_f9fb8c-d8\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_f9fb8c-d8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_f9fb8c-d8[data-kb-block=\"kb-adv-heading833_f9fb8c-d8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_f9fb8c-d8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_f9fb8c-d8[data-kb-block=\"kb-adv-heading833_f9fb8c-d8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_f9fb8c-d8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_f9fb8c-d8\">The municipal assessment rate is the most variable factor in calculating business tax. It&#8217;s expressed as a percentage, for example 300%. Each municipality sets its own rate individually, so it varies widely. It&#8217;s often observed that larger cities tend to have a higher assessment rate compared to smaller municipalities.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_2326a9-53, .wp-block-kadence-advancedheading.kt-adv-heading833_2326a9-53[data-kb-block=\"kb-adv-heading833_2326a9-53\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_2326a9-53 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_2326a9-53[data-kb-block=\"kb-adv-heading833_2326a9-53\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_2326a9-53 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_2326a9-53[data-kb-block=\"kb-adv-heading833_2326a9-53\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_2326a9-53 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_2326a9-53\">Since 2004, a legal minimum assessment rate of 200% has applied, to prevent so-called &#8220;business tax havens.&#8221; In major cities, the rate is usually significantly higher than in rural municipalities, sometimes exceeding 500%.<\/p>\n\n\n<style>.kb-row-layout-id833_f03929-f6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_f03929-f6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_f03929-f6 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id833_f03929-f6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_f03929-f6 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id833_f03929-f6 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_f03929-f6 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column833_5b8476-21 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_5b8476-21 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_5b8476-21 > .kt-inside-inner-col,.kadence-column833_5b8476-21 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_5b8476-21:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_5b8476-21 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_5b8476-21 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_5b8476-21 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_5b8476-21 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_5b8476-21 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_5b8476-21{position:relative;}@media all and (max-width: 1024px){.kadence-column833_5b8476-21 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_5b8476-21:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_5b8476-21 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_5b8476-21:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_5b8476-21\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_9eb6c3-ad, .wp-block-kadence-advancedheading.kt-adv-heading833_9eb6c3-ad[data-kb-block=\"kb-adv-heading833_9eb6c3-ad\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_9eb6c3-ad mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_9eb6c3-ad[data-kb-block=\"kb-adv-heading833_9eb6c3-ad\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_9eb6c3-ad img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_9eb6c3-ad[data-kb-block=\"kb-adv-heading833_9eb6c3-ad\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_9eb6c3-ad wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_9eb6c3-ad\">Tax-Free Allowance for Business Tax<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_1e73ee-52, .wp-block-kadence-advancedheading.kt-adv-heading833_1e73ee-52[data-kb-block=\"kb-adv-heading833_1e73ee-52\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_1e73ee-52 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_1e73ee-52[data-kb-block=\"kb-adv-heading833_1e73ee-52\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_1e73ee-52 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_1e73ee-52[data-kb-block=\"kb-adv-heading833_1e73ee-52\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_1e73ee-52 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_1e73ee-52\">Sole proprietorships and partnerships (e.g., general or limited partnerships) may deduct a tax-free allowance of \u20ac24,500 from their business earnings. Registered associations (rechtsf\u00e4hige Vereine) get an allowance of \u20ac5,000. Corporations such as GmbHs or AGs receive no allowance.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_f69bd5-7e, .wp-block-kadence-advancedheading.kt-adv-heading833_f69bd5-7e[data-kb-block=\"kb-adv-heading833_f69bd5-7e\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_f69bd5-7e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_f69bd5-7e[data-kb-block=\"kb-adv-heading833_f69bd5-7e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_f69bd5-7e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_f69bd5-7e[data-kb-block=\"kb-adv-heading833_f69bd5-7e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_f69bd5-7e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_f69bd5-7e\">Important: If your business earnings are below the applicable allowance, no business tax is due. Only the amount exceeding the allowance is taxed.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_2594ad-5e > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-md, 2rem);padding-right:var(--global-kb-spacing-md, 2rem);padding-bottom:var(--global-kb-spacing-md, 2rem);padding-left:var(--global-kb-spacing-md, 2rem);}.kadence-column833_2594ad-5e > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_2594ad-5e > .kt-inside-inner-col,.kadence-column833_2594ad-5e > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_2594ad-5e:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_2594ad-5e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_2594ad-5e > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_2594ad-5e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_2594ad-5e > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_2594ad-5e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_2594ad-5e{position:relative;}@media all and (max-width: 1024px){.kadence-column833_2594ad-5e > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_2594ad-5e:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_2594ad-5e > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_2594ad-5e:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_2594ad-5e\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_84c92a-4e, .wp-block-kadence-advancedheading.kt-adv-heading833_84c92a-4e[data-kb-block=\"kb-adv-heading833_84c92a-4e\"]{text-align:left;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_84c92a-4e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_84c92a-4e[data-kb-block=\"kb-adv-heading833_84c92a-4e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_84c92a-4e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_84c92a-4e[data-kb-block=\"kb-adv-heading833_84c92a-4e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_84c92a-4e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_84c92a-4e\">Example Calculation: Calculating Business Tax<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_032239-18, .wp-block-kadence-advancedheading.kt-adv-heading833_032239-18[data-kb-block=\"kb-adv-heading833_032239-18\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_032239-18 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_032239-18[data-kb-block=\"kb-adv-heading833_032239-18\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_032239-18 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_032239-18[data-kb-block=\"kb-adv-heading833_032239-18\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_032239-18 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_032239-18\">Suppose a sole proprietor in Dresden earns a profit of \u20ac75,000. Dresden&#8217;s assessment rate is 450%.<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items833_4dc3fa-9f:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_4dc3fa-9f ul.kt-svg-icon-list{grid-row-gap:15px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_4dc3fa-9f .kb-svg-icon-wrap{font-size:10px;color:var(--global-palette9, #ffffff);}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_4dc3fa-9f ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:15px;}.kt-svg-icon-list-items833_4dc3fa-9f ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_4dc3fa-9f ul.kt-svg-icon-list .kt-svg-icon-list-single{background-color:var(--global-palette1, #3182CE);border-radius:10%;border-color:var(--global-palette1, #3182CE);border-width:1px;border-style:solid;padding:4px;}@media all and (max-width: 767px){.wp-block-kadence-iconlist.kt-svg-icon-list-items833_4dc3fa-9f ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_4dc3fa-9f .kb-svg-icon-wrap{font-size:12px;}}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items833_4dc3fa-9f kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-833_1bc1f4-4e .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_1bc1f4-4e\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_airplay kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M5 17H4a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h16a2 2 0 0 1 2 2v10a2 2 0 0 1-2 2h-1\"\/><polygon points=\"12 15 17 21 7 21 12 15\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Relevant business earnings: \u20ac75,000 \u2212 \u20ac24,500 (allowance) = \u20ac50,500<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_5b2af3-f7 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_5b2af3-f7\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_airplay kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M5 17H4a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h16a2 2 0 0 1 2 2v10a2 2 0 0 1-2 2h-1\"\/><polygon points=\"12 15 17 21 7 21 12 15\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Tax base amount: \u20ac50,500 \u00d7 3.5% = \u20ac1,767.50<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_1aa3db-4a .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_1aa3db-4a\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_airplay kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M5 17H4a2 2 0 0 1-2-2V5a2 2 0 0 1 2-2h16a2 2 0 0 1 2 2v10a2 2 0 0 1-2 2h-1\"\/><polygon points=\"12 15 17 21 7 21 12 15\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Business tax: \u20ac1,767.50 \u00d7 4.5 (assessment rate factor) = \u20ac7,953.75<\/span><\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_6beefe-f9, .wp-block-kadence-advancedheading.kt-adv-heading833_6beefe-f9[data-kb-block=\"kb-adv-heading833_6beefe-f9\"]{padding-top:var(--global-kb-spacing-xs, 1rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_6beefe-f9 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_6beefe-f9[data-kb-block=\"kb-adv-heading833_6beefe-f9\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_6beefe-f9 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_6beefe-f9[data-kb-block=\"kb-adv-heading833_6beefe-f9\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_6beefe-f9 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_6beefe-f9\">In this example, the business tax comes to \u20ac7,953.75.<\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_d878ca-fd > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_d878ca-fd > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_d878ca-fd > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_d878ca-fd > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_d878ca-fd > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_d878ca-fd > .kt-row-column-wrap{padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_d878ca-fd alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_1a5af5-44 > .kt-inside-inner-col,.kadence-column833_1a5af5-44 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_1a5af5-44 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_1a5af5-44 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_1a5af5-44 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_1a5af5-44 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_1a5af5-44{position:relative;}@media all and (max-width: 1024px){.kadence-column833_1a5af5-44 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_1a5af5-44 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_1a5af5-44\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_3611e4-4b, .wp-block-kadence-advancedheading.kt-adv-heading833_3611e4-4b[data-kb-block=\"kb-adv-heading833_3611e4-4b\"]{text-align:center;font-size:var(--global-kb-font-size-lg, 2rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_3611e4-4b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_3611e4-4b[data-kb-block=\"kb-adv-heading833_3611e4-4b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_3611e4-4b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_3611e4-4b[data-kb-block=\"kb-adv-heading833_3611e4-4b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_3611e4-4b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_3611e4-4b\">Crediting Business Tax Against Income Tax<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_28e903-c8, .wp-block-kadence-advancedheading.kt-adv-heading833_28e903-c8[data-kb-block=\"kb-adv-heading833_28e903-c8\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_28e903-c8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_28e903-c8[data-kb-block=\"kb-adv-heading833_28e903-c8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_28e903-c8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_28e903-c8[data-kb-block=\"kb-adv-heading833_28e903-c8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_28e903-c8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_28e903-c8\">Sole proprietorships and partnerships can have part of the business tax they&#8217;ve paid credited against their income tax, to avoid being taxed twice on the same income. You may deduct up to 3.8 times the tax base amount from your income tax \u2014 but no more than the income tax actually owed.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_52049a-a7, .wp-block-kadence-advancedheading.kt-adv-heading833_52049a-a7[data-kb-block=\"kb-adv-heading833_52049a-a7\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_52049a-a7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_52049a-a7[data-kb-block=\"kb-adv-heading833_52049a-a7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_52049a-a7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_52049a-a7[data-kb-block=\"kb-adv-heading833_52049a-a7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_52049a-a7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_52049a-a7\">Example: With a tax base amount of \u20ac1,767.50, up to \u20ac6,716.50 can be deducted from income tax.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_077b0f-85, .wp-block-kadence-advancedheading.kt-adv-heading833_077b0f-85[data-kb-block=\"kb-adv-heading833_077b0f-85\"]{padding-top:var(--global-kb-spacing-lg, 3rem);text-align:center;font-size:var(--global-kb-font-size-lg, 2rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_077b0f-85 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_077b0f-85[data-kb-block=\"kb-adv-heading833_077b0f-85\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_077b0f-85 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_077b0f-85[data-kb-block=\"kb-adv-heading833_077b0f-85\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_077b0f-85 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_077b0f-85\">What Factors Affect Business Tax?<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_e14518-de, .wp-block-kadence-advancedheading.kt-adv-heading833_e14518-de[data-kb-block=\"kb-adv-heading833_e14518-de\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_e14518-de mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_e14518-de[data-kb-block=\"kb-adv-heading833_e14518-de\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_e14518-de img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_e14518-de[data-kb-block=\"kb-adv-heading833_e14518-de\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_e14518-de wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_e14518-de\">Below are the various factors that affect the final business tax amount. The Business Tax Calculator takes these factors into account and gives you precise results.<\/p>\n\n\n<style>.kb-row-layout-id833_d4e283-a5 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_d4e283-a5 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_d4e283-a5 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id833_d4e283-a5 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_d4e283-a5 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id833_d4e283-a5 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_d4e283-a5 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kt-inner-column-height-full\">\n<style>.kadence-column833_cac55b-39 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column833_cac55b-39 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_cac55b-39 > .kt-inside-inner-col,.kadence-column833_cac55b-39 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_cac55b-39:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_cac55b-39 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_cac55b-39 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_cac55b-39 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_cac55b-39 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_cac55b-39 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_cac55b-39{position:relative;}@media all and (max-width: 1024px){.kadence-column833_cac55b-39 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_cac55b-39:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_cac55b-39 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_cac55b-39:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_cac55b-39\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_75e47d-51, .wp-block-kadence-advancedheading.kt-adv-heading833_75e47d-51[data-kb-block=\"kb-adv-heading833_75e47d-51\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_75e47d-51 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_75e47d-51[data-kb-block=\"kb-adv-heading833_75e47d-51\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_75e47d-51 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_75e47d-51[data-kb-block=\"kb-adv-heading833_75e47d-51\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_75e47d-51 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_75e47d-51\">Non-deductible expenses<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_eccfcf-3f, .wp-block-kadence-advancedheading.kt-adv-heading833_eccfcf-3f[data-kb-block=\"kb-adv-heading833_eccfcf-3f\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_eccfcf-3f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_eccfcf-3f[data-kb-block=\"kb-adv-heading833_eccfcf-3f\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_eccfcf-3f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_eccfcf-3f[data-kb-block=\"kb-adv-heading833_eccfcf-3f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_eccfcf-3f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_eccfcf-3f\">For tax purposes, certain expenses aren&#8217;t deductible, such as portions of representation costs, entertainment expenses, and fines\/penalties.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_526bb3-3d > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column833_526bb3-3d > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_526bb3-3d > .kt-inside-inner-col,.kadence-column833_526bb3-3d > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_526bb3-3d:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_526bb3-3d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_526bb3-3d > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_526bb3-3d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_526bb3-3d > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_526bb3-3d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_526bb3-3d{position:relative;}@media all and (max-width: 1024px){.kadence-column833_526bb3-3d > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_526bb3-3d:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_526bb3-3d > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_526bb3-3d:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_526bb3-3d\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_982a84-65, .wp-block-kadence-advancedheading.kt-adv-heading833_982a84-65[data-kb-block=\"kb-adv-heading833_982a84-65\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_982a84-65 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_982a84-65[data-kb-block=\"kb-adv-heading833_982a84-65\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_982a84-65 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_982a84-65[data-kb-block=\"kb-adv-heading833_982a84-65\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_982a84-65 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_982a84-65\">Hinzurechnungen<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_406a3a-7d, .wp-block-kadence-advancedheading.kt-adv-heading833_406a3a-7d[data-kb-block=\"kb-adv-heading833_406a3a-7d\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_406a3a-7d mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_406a3a-7d[data-kb-block=\"kb-adv-heading833_406a3a-7d\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_406a3a-7d img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_406a3a-7d[data-kb-block=\"kb-adv-heading833_406a3a-7d\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_406a3a-7d wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_406a3a-7d\">Certain amounts that were deducted when determining profit must be added back to business earnings; for example, 25% of all interest expenses. Additions are governed by Section 8 of the Business Tax Act (GewStG).<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_5bb325-c9 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column833_5bb325-c9 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_5bb325-c9 > .kt-inside-inner-col,.kadence-column833_5bb325-c9 > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_5bb325-c9:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_5bb325-c9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_5bb325-c9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_5bb325-c9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_5bb325-c9 > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_5bb325-c9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_5bb325-c9{position:relative;}@media all and (max-width: 1024px){.kadence-column833_5bb325-c9 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_5bb325-c9:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_5bb325-c9 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_5bb325-c9:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_5bb325-c9\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_39d4c8-05, .wp-block-kadence-advancedheading.kt-adv-heading833_39d4c8-05[data-kb-block=\"kb-adv-heading833_39d4c8-05\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_39d4c8-05 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_39d4c8-05[data-kb-block=\"kb-adv-heading833_39d4c8-05\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_39d4c8-05 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_39d4c8-05[data-kb-block=\"kb-adv-heading833_39d4c8-05\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_39d4c8-05 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_39d4c8-05\">Deductions<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_cbaacd-76, .wp-block-kadence-advancedheading.kt-adv-heading833_cbaacd-76[data-kb-block=\"kb-adv-heading833_cbaacd-76\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_cbaacd-76 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_cbaacd-76[data-kb-block=\"kb-adv-heading833_cbaacd-76\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_cbaacd-76 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_cbaacd-76[data-kb-block=\"kb-adv-heading833_cbaacd-76\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_cbaacd-76 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_cbaacd-76\">Deductions include, for example, 1.2% of the standard assessed value (Einheitswert) of business real estate. The exact rules are set out in Section 9 GewStG.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_c9c99a-8e > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kadence-column833_c9c99a-8e > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_c9c99a-8e > .kt-inside-inner-col,.kadence-column833_c9c99a-8e > .kt-inside-inner-col:before{border-top-left-radius:3px;border-top-right-radius:3px;border-bottom-right-radius:3px;border-bottom-left-radius:3px;}.kadence-column833_c9c99a-8e:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}.kadence-column833_c9c99a-8e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_c9c99a-8e > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_c9c99a-8e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_c9c99a-8e > .kt-inside-inner-col{background-color:var(--global-palette7, #EDF2F7);}.kadence-column833_c9c99a-8e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_c9c99a-8e{position:relative;}@media all and (max-width: 1024px){.kadence-column833_c9c99a-8e > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_c9c99a-8e:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}@media all and (max-width: 767px){.kadence-column833_c9c99a-8e > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-xs, 1rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_c9c99a-8e:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette2, #2B6CB0);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_c9c99a-8e\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_dbc10a-af, .wp-block-kadence-advancedheading.kt-adv-heading833_dbc10a-af[data-kb-block=\"kb-adv-heading833_dbc10a-af\"]{text-align:left;font-size:var(--global-kb-font-size-md, 1.25rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_dbc10a-af mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_dbc10a-af[data-kb-block=\"kb-adv-heading833_dbc10a-af\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_dbc10a-af img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_dbc10a-af[data-kb-block=\"kb-adv-heading833_dbc10a-af\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading833_dbc10a-af wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_dbc10a-af\">Loss carryforwards<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_2887e1-bc, .wp-block-kadence-advancedheading.kt-adv-heading833_2887e1-bc[data-kb-block=\"kb-adv-heading833_2887e1-bc\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_2887e1-bc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_2887e1-bc[data-kb-block=\"kb-adv-heading833_2887e1-bc\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_2887e1-bc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_2887e1-bc[data-kb-block=\"kb-adv-heading833_2887e1-bc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_2887e1-bc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_2887e1-bc\">Losses from previous years can, under certain conditions, be offset against current business earnings, reducing the tax burden.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_19da18-30, .wp-block-kadence-advancedheading.kt-adv-heading833_19da18-30[data-kb-block=\"kb-adv-heading833_19da18-30\"]{padding-top:var(--global-kb-spacing-lg, 3rem);font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_19da18-30 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_19da18-30[data-kb-block=\"kb-adv-heading833_19da18-30\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_19da18-30 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_19da18-30[data-kb-block=\"kb-adv-heading833_19da18-30\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_19da18-30 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_19da18-30\">Best Practices for Using the Business Tax Calculator<\/h2>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items833_0a9857-11:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_0a9857-11 ul.kt-svg-icon-list{grid-row-gap:15px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_0a9857-11 .kb-svg-icon-wrap{font-size:10px;color:var(--global-palette9, #ffffff);}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_0a9857-11 ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:15px;}.kt-svg-icon-list-items833_0a9857-11 ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_0a9857-11 ul.kt-svg-icon-list .kt-svg-icon-list-single{background-color:var(--global-palette1, #3182CE);border-radius:10%;border-color:var(--global-palette1, #3182CE);border-width:1px;border-style:solid;padding:4px;}@media all and (max-width: 767px){.wp-block-kadence-iconlist.kt-svg-icon-list-items833_0a9857-11 ul.kt-svg-icon-list{grid-row-gap:10px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items833_0a9857-11 .kb-svg-icon-wrap{font-size:12px;}}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items833_0a9857-11 kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-833_a9749d-82 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_a9749d-82\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Use the actual municipal assessment rate <br>Location is decisive for this calculation, so don&#8217;t rely on average figures.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_035dee-16 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_035dee-16\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Account for additions and deductions correctly <br>These can noticeably change your business earnings.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_e80451-4e .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_e80451-4e\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Check the allowance that applies to your legal structure <br>Corporations receive no allowance, while sole proprietorships and partnerships do.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-833_99477e-e8 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-833_99477e-e8\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_activity kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><polyline points=\"22 12 18 12 15 21 9 3 6 12 2 12\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Remember the credit against income tax <br>This helps you avoid being taxed twice on the same income.<\/span><\/li>\n<\/ul><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id833_977b78-62 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id833_977b78-62 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id833_977b78-62 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-xxl, 5rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-xs, 1rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id833_977b78-62 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id833_977b78-62 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id833_977b78-62 > .kt-row-column-wrap{padding-top:var(--global-kb-spacing-lg, 3rem);padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id833_977b78-62 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-row kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column833_a10982-c0 > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-lg, 3rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-lg, 3rem);padding-left:var(--global-kb-spacing-lg, 3rem);}.kadence-column833_a10982-c0 > .kt-inside-inner-col{box-shadow:0px 0px 14px 0px rgba(0, 0, 0, 0.2);border-bottom:5px solid var(--global-palette6, #718096);}.kadence-column833_a10982-c0 > .kt-inside-inner-col,.kadence-column833_a10982-c0 > .kt-inside-inner-col:before{border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;}.kadence-column833_a10982-c0:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette1, #3182CE);}.kadence-column833_a10982-c0:hover > .kt-inside-inner-col,.kadence-column833_a10982-c0:hover > .kt-inside-inner-col:before{border-top-left-radius:10px;border-top-right-radius:10px;border-bottom-right-radius:10px;border-bottom-left-radius:10px;}.kadence-column833_a10982-c0 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_a10982-c0 > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_a10982-c0 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_a10982-c0 > .kt-inside-inner-col{background-color:var(--global-palette2, #2B6CB0);}.kadence-column833_a10982-c0 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_a10982-c0{position:relative;}@media all and (max-width: 1024px){.kadence-column833_a10982-c0 > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column833_a10982-c0:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette1, #3182CE);}}@media all and (max-width: 767px){.kadence-column833_a10982-c0 > .kt-inside-inner-col{padding-right:var(--global-kb-spacing-xxs, 0.5rem);padding-left:var(--global-kb-spacing-xxs, 0.5rem);border-bottom:5px solid var(--global-palette6, #718096);flex-direction:column;justify-content:center;}.kadence-column833_a10982-c0:hover > .kt-inside-inner-col{border-bottom:5px solid var(--global-palette1, #3182CE);}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_a10982-c0\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b, .wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b[data-kb-block=\"kb-adv-heading833_c7db62-4b\"]{text-align:center;font-style:normal;text-shadow:1px 1px 1px var(--global-palette1, #3182CE);}.wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b[data-kb-block=\"kb-adv-heading833_c7db62-4b\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b[data-kb-block=\"kb-adv-heading833_c7db62-4b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b, .wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b[data-kb-block=\"kb-adv-heading833_c7db62-4b\"]{text-shadow:1px 1px 1px var(--global-palette1, #3182CE);}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b, .wp-block-kadence-advancedheading.kt-adv-heading833_c7db62-4b[data-kb-block=\"kb-adv-heading833_c7db62-4b\"]{text-shadow:1px 1px 1px var(--global-palette1, #3182CE);}}<\/style>\n<h2 class=\"kt-adv-heading833_c7db62-4b wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading833_c7db62-4b\">Conclusion<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_3fc45d-c5, .wp-block-kadence-advancedheading.kt-adv-heading833_3fc45d-c5[data-kb-block=\"kb-adv-heading833_3fc45d-c5\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_3fc45d-c5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_3fc45d-c5[data-kb-block=\"kb-adv-heading833_3fc45d-c5\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_3fc45d-c5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_3fc45d-c5[data-kb-block=\"kb-adv-heading833_3fc45d-c5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}.wp-block-kadence-advancedheading.kt-adv-heading833_3fc45d-c5[data-kb-block=\"kb-adv-heading833_3fc45d-c5\"] a, .kt-adv-heading-link833_3fc45d-c5, .kt-adv-heading-link833_3fc45d-c5 .kt-adv-heading833_3fc45d-c5[data-kb-block=\"kb-adv-heading833_3fc45d-c5\"]{color:var(--global-palette9, #ffffff);}<\/style>\n<p class=\"kt-adv-heading833_3fc45d-c5 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading833_3fc45d-c5\"><a href=\"https:\/\/en.wikipedia.org\/wiki\/Taxation_in_Germany\" target=\"_blank\" rel=\"noopener\">Business tax<\/a> is one of the most important taxes for companies in Germany and depends heavily on location. With our Business Tax Calculator, you can keep track of your business earnings, allowance, tax base amount, and actual tax burden \u2014 tailored to your municipality&#8217;s assessment rate and your legal structure.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading833_e4ce55-90, .wp-block-kadence-advancedheading.kt-adv-heading833_e4ce55-90[data-kb-block=\"kb-adv-heading833_e4ce55-90\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_e4ce55-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_e4ce55-90[data-kb-block=\"kb-adv-heading833_e4ce55-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_e4ce55-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_e4ce55-90[data-kb-block=\"kb-adv-heading833_e4ce55-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_e4ce55-90 wp-block-kadence-advancedheading has-theme-palette-9-color has-text-color\" data-kb-block=\"kb-adv-heading833_e4ce55-90\">If you have other business tax questions beyond business tax itself, you&#8217;ll find suitable calculators for tax and financial planning on Profinanzrechner.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column833_8d4204-dc > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-xl, 4rem);}.kadence-column833_8d4204-dc > .kt-inside-inner-col,.kadence-column833_8d4204-dc > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column833_8d4204-dc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column833_8d4204-dc > .kt-inside-inner-col{flex-direction:column;}.kadence-column833_8d4204-dc > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column833_8d4204-dc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column833_8d4204-dc{position:relative;}@media all and (max-width: 1024px){.kadence-column833_8d4204-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column833_8d4204-dc > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-sm, 1.5rem);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column833_8d4204-dc\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_a865c9-b8, .wp-block-kadence-advancedheading.kt-adv-heading833_a865c9-b8[data-kb-block=\"kb-adv-heading833_a865c9-b8\"]{text-align:center;font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_a865c9-b8 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_a865c9-b8[data-kb-block=\"kb-adv-heading833_a865c9-b8\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_a865c9-b8 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_a865c9-b8[data-kb-block=\"kb-adv-heading833_a865c9-b8\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h2 class=\"kt-adv-heading833_a865c9-b8 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_a865c9-b8\">FAQs \u2013 Business Tax Calculator<\/h2>\n\n\n<style>.kt-accordion-id833_510767-56 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:2px;}.kt-accordion-id833_510767-56 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;background:var(--global-palette7, #EDF2F7);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;border-top-left-radius:5px;border-top-right-radius:5px;border-bottom-right-radius:5px;border-bottom-left-radius:5px;background:var(--global-palette1, #3182CE);color:var(--global-palette9, #ffffff);padding-top:10px;padding-right:14px;padding-bottom:10px;padding-left:14px;}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette1, #3182CE);}.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id833_510767-56 .kt-blocks-accordion-header:focus-visible{color:var(--global-palette9, #ffffff);background:var(--global-palette6, #718096);border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette6, #718096);}.kt-accordion-id833_510767-56 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:var(--global-palette9, #ffffff);background:var(--global-palette2, #2B6CB0);border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:var(--global-palette9, #ffffff);}.kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id833_510767-56:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:var(--global-palette2, #2B6CB0);}@media all and (max-width: 1024px){.kt-accordion-id833_510767-56 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}}@media all and (max-width: 1024px){.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id833_510767-56 .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}}@media all and (max-width: 1024px){.kt-accordion-id833_510767-56 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}}@media all and (max-width: 767px){.kt-accordion-id833_510767-56 .kt-accordion-inner-wrap{display:block;}.kt-accordion-id833_510767-56 .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:2px;}.kt-accordion-id833_510767-56 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #f2f2f2;border-right:0px solid #f2f2f2;border-bottom:0px solid #f2f2f2;border-left:0px solid #f2f2f2;}.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id833_510767-56 .kt-blocks-accordion-header:focus-visible{border-top-color:#eeeeee;border-top-style:solid;border-right-color:#eeeeee;border-right-style:solid;border-bottom-color:#eeeeee;border-bottom-style:solid;border-left-color:#eeeeee;border-left-style:solid;}.kt-accordion-id833_510767-56 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id833_510767-56 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#444444;border-top-style:solid;border-right-color:#444444;border-right-style:solid;border-bottom-color:#444444;border-bottom-style:solid;border-left-color:#444444;border-left-style:solid;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id833_510767-56 kt-accordion-has-6-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-basic kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane833_f23381-a2\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Who has to pay business tax?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_fb8547-56, .wp-block-kadence-advancedheading.kt-adv-heading833_fb8547-56[data-kb-block=\"kb-adv-heading833_fb8547-56\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_fb8547-56 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_fb8547-56[data-kb-block=\"kb-adv-heading833_fb8547-56\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_fb8547-56 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_fb8547-56[data-kb-block=\"kb-adv-heading833_fb8547-56\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_fb8547-56 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_fb8547-56\">All businesses in Germany are subject to business tax, regardless of legal structure \u2014 this includes sole proprietorships, partnerships, and corporations.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane833_1ae338-c8\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Who doesn&#8217;t have to pay business tax?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_0cad0a-85, .wp-block-kadence-advancedheading.kt-adv-heading833_0cad0a-85[data-kb-block=\"kb-adv-heading833_0cad0a-85\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_0cad0a-85 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_0cad0a-85[data-kb-block=\"kb-adv-heading833_0cad0a-85\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_0cad0a-85 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_0cad0a-85[data-kb-block=\"kb-adv-heading833_0cad0a-85\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_0cad0a-85 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_0cad0a-85\">Freelancers such as doctors, lawyers, or architects are exempt from business tax, as are businesses whose earnings fall below the applicable allowance.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane833_cf5ed4-22\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">How much is the business tax allowance?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_e31db4-b4, .wp-block-kadence-advancedheading.kt-adv-heading833_e31db4-b4[data-kb-block=\"kb-adv-heading833_e31db4-b4\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_e31db4-b4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_e31db4-b4[data-kb-block=\"kb-adv-heading833_e31db4-b4\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_e31db4-b4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_e31db4-b4[data-kb-block=\"kb-adv-heading833_e31db4-b4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_e31db4-b4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_e31db4-b4\">Sole proprietorships and partnerships can deduct \u20ac24,500, registered associations \u20ac5,000. Corporations receive no allowance.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-5 kt-pane833_6464bc-be\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">How is business tax calculated?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_27ad25-31, .wp-block-kadence-advancedheading.kt-adv-heading833_27ad25-31[data-kb-block=\"kb-adv-heading833_27ad25-31\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_27ad25-31 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_27ad25-31[data-kb-block=\"kb-adv-heading833_27ad25-31\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_27ad25-31 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_27ad25-31[data-kb-block=\"kb-adv-heading833_27ad25-31\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_27ad25-31 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_27ad25-31\">The relevant business earnings are multiplied by the tax base rate of 3.5%. The resulting tax base amount is then multiplied by the municipality&#8217;s assessment rate.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane833_437483-d7\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">How high is the assessment rate?<\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\"><style>.wp-block-kadence-advancedheading.kt-adv-heading833_bc800f-43, .wp-block-kadence-advancedheading.kt-adv-heading833_bc800f-43[data-kb-block=\"kb-adv-heading833_bc800f-43\"]{font-style:normal;}.wp-block-kadence-advancedheading.kt-adv-heading833_bc800f-43 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading833_bc800f-43[data-kb-block=\"kb-adv-heading833_bc800f-43\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading833_bc800f-43 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading833_bc800f-43[data-kb-block=\"kb-adv-heading833_bc800f-43\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading833_bc800f-43 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading833_bc800f-43\">Each municipality sets its own assessment rate, with a legal minimum of 200%. In major cities, rates of 400\u2013500% aren&#8217;t unusual.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Calculate Your Business Tax \u2013 Business Tax Calculator Business tax (Gewerbesteuer) is one of the&#8230;<\/p>\n","protected":false},"author":3,"featured_media":855,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-self-employment"],"taxonomy_info":{"category":[{"value":19,"label":"Business &amp; Self-Employment"}]},"featured_image_src_large":["https:\/\/profinanzrechner.de\/en\/wp-content\/uploads\/sites\/3\/2025\/12\/germany-corporate-tax-calculator-1024x576.webp",1024,576,true],"author_info":{"display_name":"Pro-finanz-Ra-ch-ner","author_link":"https:\/\/profinanzrechner.de\/en\/author\/pro-finanz-ra-ch-ner\/"},"comment_info":0,"category_info":[{"term_id":19,"name":"Business &amp; Self-Employment","slug":"business-self-employment","term_group":0,"term_taxonomy_id":19,"taxonomy":"category","description":"","parent":0,"count":3,"filter":"raw","cat_ID":19,"category_count":3,"category_description":"","cat_name":"Business &amp; Self-Employment","category_nicename":"business-self-employment","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts\/833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/comments?post=833"}],"version-history":[{"count":15,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts\/833\/revisions"}],"predecessor-version":[{"id":1932,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/posts\/833\/revisions\/1932"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/media\/855"}],"wp:attachment":[{"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/media?parent=833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/categories?post=833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profinanzrechner.de\/en\/wp-json\/wp\/v2\/tags?post=833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}