Trade tax - information

The trade tax to be paid for the respective year is calculated by multiplying the assessed amount by the assessment rate set for the respective year in the budget statutes of the City of Jena.

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

In accordance with Section 233 a of the German Fiscal Code, interest must be paid on tax arrears or refunds resulting from the assessment of trade tax after a 15-month waiting period. The interest notices are issued together with the corresponding trade tax notices.

• Trade Tax Act
• Fiscal Code