German trade tax: add-backs, apportionment and credit
What comes after the basic computation: classifying the items of § 8 no. 1 GewStG correctly and seeing their effective weight, the other add-backs and their mirror-image deductions, the trade loss of § 10a, the apportionment of the tax base amount by payroll, the filing obligations and the credit against income tax under § 35 EStG. Two modules with fully worked cases.
Advanced2 modules41 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Computing and filing trade tax· Step 2 of 10· Next step: German trade tax add-backs — GewStG s. 8 no. 1
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Assign expenses to letters a to f of § 8 no. 1 GewStG using four test questions
- Quantify the effective weight of each item above the €200,000 allowance
- Recognise the other add-backs of § 8 GewStG and their mirror-image deductions
- Apply the deductions of § 9 GewStG beyond real estate
- Carry forward a trade loss under § 10a GewStG in the right order
- Recognise when a tax base amount must be apportioned and which municipalities receive nothing
- Adjust and round down each establishment's payroll under § 31 GewStG
- Name the taxpayer, the returns and the filing deadlines for the tax base amount and apportionment
- Compute the tax reduction under § 35 EStG with its three limits
- Follow how the reduction is distributed within a partnership
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountAdd-backs, deductions and trade losses in detailWhat you will be able to do
- Assign expenses to letters a to f of § 8 no. 1 GewStG using four test questions
- Quantify the effective weight of each item above the €200,000 allowance
- Recognise the other add-backs of § 8 GewStG and their mirror-image deductions
- Apply the deductions of § 9 GewStG beyond real estate
- Carry forward a trade loss under § 10a GewStG in the right order
- Module 219 minIncluded in the full courseApportionment, returns and credit against income taxWhat you will be able to do
- Recognise when a tax base amount must be apportioned and which municipalities receive nothing
- Adjust and round down each establishment's payroll under § 31 GewStG
- Name the taxpayer, the returns and the filing deadlines for the tax base amount and apportionment
- Compute the tax reduction under § 35 EStG with its three limits
- Follow how the reduction is distributed within a partnership
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (5)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.