Direktlink:
Inhalt; Accesskey: 2 | Hauptnavigation; Accesskey: 3 | Servicenavigation; Accesskey: 4

Import Sales Tax

Picture showing a calculator
© photocase
  1. Trade Tax
  2. Value Added Tax - VAT
  3. VAT Rates
  4. Intra-Community Movements of Goods
  5. Place of Supply - Goods
  6. Place of Supply - Services
  7. VAT Registration

Trade Tax

Partnerships are always subject to trade tax if they have commercial activities, i.e. generate income from trading. The partnership must therefore be a trading entity to be liable to trade tax. Corporations always qualify as trading entities by virtue of their status in civil law. Therefore they are always subject to trade tax.

Trade tax is levied at the level of the partnership. Trade income is equivalent to the profit/loss of the partnership computed in accordance with income tax rules. Individuals and partnerships can claim an exemption on the first 24,500 Euro of trade income.

For detailed information browse the website of the Federal Ministry of Finance (German only).