German trade tax deductions — GewStG s. 9
Since the 2025 assessment period, the deduction for business-owned real estate is the land tax actually booked as an expense — no longer 1.2 percent of the assessed value. Dividends from holdings of at least 15 percent at the start of the period are deducted to the extent they are included in profit, less directly related expenses. Donations reduce trade income up to 20 percent of profit or 4 per mille of turnover and wages.
2026 rules — verified on September 23, 2026Free, no account
This content is part of the path: Computing and filing trade tax· Step 4 of 10· Next step: German trade tax calculator — base amount and municipal multiplier
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Sources and assumptions
- gesetze-im-internet.de — GewStG § 9 Nr. 2a Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « wenn die Beteiligung zu Beginn des Erhebungszeitraums mindestens 15 Prozent des Grund- oder Stammkapitals beträgt »
- gesetze-im-internet.de — GewStG § 9 Nr. 7 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « die Gewinne aus Anteilen an einer Kapitalgesellschaft mit Geschäftsleitung und Sitz außerhalb des Geltungsbereichs dieses Gesetzes, wenn die Beteiligung zu Beginn des Erhebungszeitraums mindestens 15 Prozent des Nennkapitals beträgt »
- gesetze-im-internet.de — GewStG § 9 Nr. 5 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « bis zur Höhe von insgesamt 20 Prozent des um die Hinzurechnungen nach § 8 Nummer 9 erhöhten Gewinns aus Gewerbebetrieb (§ 7) »
- gesetze-im-internet.de — GewStG § 9 Nr. 5 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « oder 4 Promille der Summe der gesamten Umsätze und der im Wirtschaftsjahr aufgewendeten Löhne und Gehälter »
Calculation assumptions
- GewStG s. 9 no. 1 sentence 1 applies in the version in force from the 2025 assessment period (GewStG s. 36(4b)); the calculator is not suitable for earlier years.
- Enter dividends and profit shares at the amount actually included in profit — not the gross amount.
- Not modelled: the extended deduction for property-holding companies, the flat rate for merchant shipping, lower minimum holdings under tax treaties (no. 8), and donations to a foundation's endowment.
- Of the two ceilings for donations, the more favourable one is applied — this is how the "or" in s. 9 no. 5 sentence 1 is read here.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.