Gewerbesteuer

The trade tax is a key pillar of municipal financing. The legislator has made specific legal changes with the corporate tax reform, which have significant implications. From small businesses to large corporations, trade tax will have even greater importance in income tax law in the future. Tax-optimized consulting is essential to reduce the trade tax burden and, consequently, the overall tax burden.

This work provides a systematic presentation of trade tax, taking into account the corporate tax reform of 2008, with the following focuses:

• Trade tax liability
• Assessment of trade tax
• Tax exemptions
• Tax assessment amount and multiplier
• Utilization of trade tax losses
• Credit against income tax
• Influence on the choice of legal form

Practical and up-to-date with updates.