Business Tax - Information

The trade tax payable for a given year is calculated by multiplying the assessment base by the assessment rate set for that year in the City of Jena’s budgetary regulations.

For subsequent years for which the tax office has not yet determined a tax base, advance payments are generally collected in the amount of the assessment.

Pursuant to Section 233a of the German Fiscal Code, interest is due on additional tax assessments or refunds resulting from the assessment of trade tax after a 15-month grace period has elapsed. The interest assessment notices are issued together with the corresponding trade tax assessment notices.

• Trade Tax Act
• Tax Code