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(2018)
Business tax assessment amount (Gewerbesteuermessbetrag)
Enter here the business tax assessment amount.
The business tax (abbreviation: GewSt) is levied as a business income tax on the objective earning the power of a business enterprise in the amount of at least 7% of the income.
Based on the company's business income, a tax assessment amount, known as the business tax assessment amount, is determined. This amount is determined by the tax office by issuing a business tax assessment notice (basic notice for business tax).
Business tax is the most important source of income for municipalities in Germany.
