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Tax ABC · 8.5

Hebesatz (Municipal assessment rate)

Short answer

The percentage by which the municipality multiplies the trade tax base amount (Messbetrag). Each municipality sets it independently, at a minimum of 200%.

Key points

Example: Base amount €3,500 × Hebesatz 400% = €14,000 trade tax.

Legal basis

§ 16 GewStG

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  • In detail: What Is the Hebesatz, and Why Does the Location Matter?
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