Filderstadt over 50 million euros: record trade tax!

Filderstadt over 50 million euros: record trade tax!

Filderstadt achieved a historically high record in trade tax revenue in 2024. Total revenue has exceeded the 50 million euro mark, which represents a remarkable development for the city. Despite this success, forecasts indicate that this record value is not expected to be repeated in 2025. The city is facing challenging economic times, highlighting the need for austerity measures.

In view of the situation, the local council held a weekend financial meeting in which the fundamental challenges were discussed. After the summer break, discussions on the 2026/2027 double budget will continue. Mayor Christoph Traub and Treasurer Georg Braunmüller are preparing the committee for economically difficult years and are urging them to make decisions regarding austerity measures.

Details about trade tax

How important trade tax is for the community is also reflected in the regulations for submitting trade tax returns. This must be sent electronically and authenticated to the tax office. The required documents include the tax balance sheet, the commercial balance sheet with reconciliation statement and the profit and loss statement. The data is authenticated via an Elster certificate, which serves as an electronic signature and ensures the confidentiality and identity of the sender.

Registering the Elster certificate requires a multi-stage process in which the registration data is sent, a confirmation email is received and an activation code is then sent by post. Timely registration is essential in order to be able to submit your tax return on time. The use of the My ELSTER program, through which registration takes place, is free of charge.

Tax rates and assessment rates

The uniform tax base is 3.5 percent of business income. For natural persons and partnerships, the commercial income is reduced by an allowance of 24,500 euros. In addition, four times the trade tax base amount is credited against income tax to reduce the tax, whereas this rate was 3.8 times until 2019.

The trade tax amount is calculated by the municipality multiplying the tax base amount by a tax rate. Depending on the municipality, this is at least 200 percent. If there are several branches in different municipalities, the tax amount is divided according to a specific distribution key. In the event of a company relocation within one year, the same procedure applies.

Filderstadt is therefore facing a complex financial situation, characterized by both record revenues and impending economic difficulties. The upcoming budget talks will be critical to the city's financial future.