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German trade tax return (GewSt 1 A)

With the Gewerbesteuererklärung (GewSt 1 A) the taxpayer does not declare the tax itself but its basis: a declaration for the assessment of the TAX BASE AMOUNT (Steuermessbetrag), filed electronically in the officially prescribed dataset (§ 14a GewStG). The tax is then levied by the municipality, which applies its own multiplier (Hebesatz) to that amount (§ 16(1) GewStG).

Up to date for 2025 — verified on October 3, 2026Official procedure, no printed formGuide: about 45 min

This content is part of the path: Taxing a GmbH and distributing profits· Step 8 of 10· Next step: German capital yields tax return (Kapitalertragsteuer-Anmeldung)

This content is part of the path: Computing and filing trade tax· Step 9 of 10· Next step: Apportioning the German trade tax base amount (GewSt 1 D)

Deadlines

Seven months after the end of the calendar year
General deadline for tax returns relating to a calendar year (§ 149(2) sentence 1 AO)
Last day of February of the second following year where a tax adviser is instructed
§ 149(3) AO — the tax office may request the return in advance in individual cases (§ 149(4) AO)
30 June: the MUNICIPALITY's cut-off for its multiplier
The resolution setting or changing it must be passed by then with effect from the start of the calendar year; afterwards only if it does not exceed the last one (§ 16(3) GewStG)

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • The trade business's tax number at the competent tax office
  • Profit from the trade business as the starting figure for the trade profit
  • List of the trade tax additions and deductions
  • Addresses of all places of business and their municipalities, for any apportionment
  • Carried-forward trade loss and donation carryforward from the previous year
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • The taxpayer within the meaning of § 5 GewStG, for each taxable trade business
  • Anyone who maintained places of business in SEVERAL municipalities during the collection period: an apportionment declaration must be filed as well (§ 14a sentence 1 GewStG together with § 28 GewStG)
  • Also anyone who moved a place of business from one municipality to another during the collection period, or whose place of business spans several municipalities (§ 28(1) sentence 2 GewStG)
  • The liberal professions are not subject to trade tax: it attaches to a trade business
  • ELSTER lists under the same form page the declarations for the separate assessment of the trade loss and of the donation carryforward

Worked example

Rheinpark Logistik GmbH maintains places of business in two municipalities

It runs a warehouse in Cologne and a second site in Leverkusen. Because places of business in several municipalities were maintained during the collection period, the tax base amount must be apportioned into shares under § 28(1) sentence 1 GewStG — and under § 14a sentence 1 GewStG an APPORTIONMENT DECLARATION must be filed in addition to the trade tax return. The tax office assesses the base amount and splits it; each municipality then applies its own multiplier to its share (§ 16(1) GewStG). Had one of them set no multiplier at all, the statutory rate of 280 per cent would apply there (§ 16(4) sentence 2 GewStG). If the company moves its Leverkusen site to Düsseldorf mid-year, that changes nothing about the apportionment duty: § 28(1) sentence 2 GewStG expressly covers a relocation within a collection period.

How to fill it in, step by step

  1. Check whether you are the taxpayer within the meaning of § 5 GewStG and for which trade business the return is due.
  2. Establish whether places of business existed in several municipalities during the collection period — that decides whether an apportionment declaration is added (§ 14a GewStG, § 28 GewStG).
  3. Sign in to Mein ELSTER and select „Gewerbesteuererklärung (GewSt 1 A)“ and the calendar year.
  4. Determine the trade profit, starting from the profit from the trade business and the trade tax additions and deductions.
  5. Where relevant, declare the carried-forward trade loss and the donation carryforward — ELSTER lists both declarations under the same form page.
  6. Transmit the return — and the apportionment declaration where applicable — with authentication through the officially determined interface.
  7. Expect TWO documents afterwards: the base amount notice from the tax office and the tax notice from the municipality.

Good to know

  • Two authorities, two notices: the TAX OFFICE assesses the base amount, the MUNICIPALITY assesses and levies the tax with its multiplier (§ 16(1) GewStG). An objection to the basis belongs with the tax office, not the municipality.
  • The multiplier must be the SAME for all businesses present in the municipality (§ 16(4) sentence 1 GewStG) — it is not negotiable.
  • Where the municipality has not set a higher multiplier, it is 280 per cent (§ 16(4) sentence 2 GewStG). That is the statutory fallback, not a typical rate.
  • The multiplier may be set for one calendar year or for several (§ 16(2) GewStG) — it does not necessarily change every year.
  • In hardship cases the tax authority may on request waive electronic transmission; the return is then filed on the official form and signed BY HAND by the taxpayer or the persons named in § 34 AO (§ 14a sentence 2 GewStG).

Common mistakes

  • Sending the trade tax return to the municipality. It goes to the tax office, which assesses the base amount; the municipality only levies afterwards (§ 16(1) GewStG).
  • Forgetting the apportionment declaration where places of business exist in several municipalities. § 14a sentence 1 GewStG names it expressly for the cases of § 28.
  • Assuming that relocating a place of business during the year avoids apportionment. § 28(1) sentence 2 GewStG covers relocation within a collection period just as it covers a site spanning several municipalities.
  • Letting the tax office's base amount notice stand and challenging the municipality's notice later. The basis is fixed in the base amount notice.
  • Taking 280 per cent for a market rate. It is the statutory figure for the case where the municipality has set NO higher one (§ 16(4) sentence 2 GewStG).
  • Skipping the declaration for the separate assessment of the trade loss. ELSTER lists it under the same form page, and without it the loss carryforward is not established for the following year.

Frequently asked questions

Am I declaring the trade tax or the base amount?

The base amount. § 14a sentence 1 GewStG speaks of a „declaration for the assessment of the Steuermessbetrag“. The tax itself is assessed and levied by the municipality, which applies its multiplier to that amount (§ 16(1) GewStG).

When do I also need an apportionment declaration?

Where places of business were maintained in several municipalities during the collection period, where one spans several municipalities, or where one was relocated within the period (§ 28(1) GewStG). § 14a sentence 1 GewStG then requires the declaration in addition.

Who sets the multiplier, and can it change mid-year?

The municipality entitled to levy (§ 16(1) GewStG). The resolution setting or changing it must be passed by 30 June of a calendar year with effect from the start of that year; afterwards it may only be passed if it does not exceed the last one (§ 16(3) GewStG).

Must the return be filed electronically?

Yes, in the officially prescribed dataset through the officially determined interface (§ 14a sentence 1 GewStG). On request the tax authority may waive this to avoid undue hardship; the official paper form with a handwritten signature then applies.

Are the liberal professions subject to trade tax?

No. Trade tax attaches to a trade business; § 14a GewStG speaks of the declaration „for taxable trade businesses“. A professional activity is not a trade business.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.