Tax base
The tax assessment amount represents a calculation variable for setting real taxes . Real taxes are property tax and trade tax . The amount of real taxes, the total revenue of which is due to the municipalities , is calculated using a tax rate . This is determined by the respective municipality.
Sense and purpose
The setting of tax base amounts serves to simplify the tax assessment . Since the tax authorities have the data of the commercial profit determination anyway because of the income tax or corporation tax assessment , it is relatively easy to determine the trade income and thus also the trade tax assessment amount by adding and accounting .
It is also easy for the tax authorities to issue a property tax assessment notice, as they are also responsible for issuing the standard value assessments.
The tax assessment notices are usually forwarded to the municipality, which then announces them together with the tax assessments . There is an exception B. in the city-states like Bremen. Here the tax office is also responsible for issuing the tax assessment.
The annual tax to be determined is obtained by multiplying the tax base amount by the relevant assessment rate. Thus, the municipality does not need any real expertise in the field of substantive tax law.
Procedural law
The tax assessment amount is set separately by the tax authorities in a tax assessment notice. As part of this assessment, a decision is also made on personal and material tax liability . The tax assessment notice is the basic notice for the trade tax or property tax assessment . This means that objections to the amount of trade or property tax are only possible under procedural law by contesting the tax assessment notices. In terms of procedural law, tax assessment notices are treated the same as tax notices.
particularities
As of the 2004 survey period, a minimum rate of 200% was introduced for trade tax for all municipalities. As a result, all municipalities are obliged to levy trade tax. With regard to property tax, the municipalities can decide whether to levy property tax.
The property tax assessment notice is both a basic and a follow-up assessment . It is a basic assessment with regard to the property tax assessment and a follow-up assessment with regard to the standard assessment.
species
Trade tax base
The trade income is multiplied by the tax index. The municipality then calculates and sets the trade tax from this measurement amount.
Property tax base
The property tax base is calculated by applying a property tax base number to the unit value of the property . For companies in agriculture and forestry, the tax index is 6 ‰. For properties in the old federal states, the tax index is between 2.6 ‰ and 3.5 ‰. For properties in the new federal states, it is between 5.0 ‰ and 10 ‰.