Myths & facts · 9.7
Myth: “The UG also has a €24,500 trade tax allowance.”
Short answer
False. The allowance only applies to sole proprietorships and partnerships.
Key points
The law grants the allowance only to natural persons and partnerships. UG and GmbH pay trade tax from the very first euro of profit. In addition, they cannot credit trade tax against any other tax.
Rule of thumb: No allowance for UG and GmbH—every euro of profit counts.
Legal basis
Continue
- In detail: How is trade tax calculated?
With PlutoTry it for free
← Back to topic