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Tax ABC · 8.11

Betriebsstätte (Permanent Establishment)

Short answer

A fixed place of business in which your company operates on a permanent basis, such as an office. Where the permanent establishment is located determines, for example, which municipality levies trade tax.

Key points

Example: Your GmbH has an office in Berlin and one in Leipzig. The trade tax is split between both cities.

Legal basis

§ 12 AO§ 28 GewStG

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