Trade tax - Information

The trade tax payable for the respective year is calculated by multiplying the measurement 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 § 233 a of the German Fiscal Code (Abgabenordnung), interest must be paid on tax arrears or refunds resulting from the assessment of trade tax after a 15-month grace period. The interest assessment notices are issued together with the corresponding trade tax assessment notices.

• Trade Tax Act
• Tax Code