UG & GmbH day to day · 4.4
What Is the Hebesatz, and Why Does the Location Matter?
Short answer
Each municipality sets its own Hebesatz (trade tax multiplier). It determines how much Gewerbesteuer (trade tax) your company pays. Between the statutory minimum rate and major cities, the overall tax burden varies by several percentage points.
Key points
- Decisive is the municipality where your company maintains its Betriebsstätte (permanent establishment). If there are multiple permanent establishments, the tax base is allocated, usually based on payroll.
- A mere letterbox registered office in a low-tax municipality does not help. What counts is where work is actually carried out.
- Current multipliers are published by each municipality. They can change annually.
Example with a profit of €100,000:
| Hebesatz | Gewerbesteuer | Total burden with KSt and Soli |
|---|---|---|
| 200 % | €7,000 | approx. 22.8 % |
| 400 % | €14,000 | approx. 29.8 % |
| 490 % | €17,150 | approx. 33.0 % |
Legal basis
Continue
- Next video: Why must a UG build up reserves?
- Related: Which tax office is responsible for my GmbH?
With Pluto
← Back to topicIn Pluto, you enter your municipality's Hebesatz once, and all calculations use it.
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