Taxes

Overview:
Trade tax:
Real estate transfer tax:

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The company's registered office determines where the company is liable to pay tax. Trade tax is levied by the municipalities in which the company has its registered office or a permanent establishment. This means that the company is liable for trade tax in the municipality in which it has its registered office.

The amount of trade tax varies from municipality to municipality, as each municipality sets its own assessment rate. The registered office of the company therefore determines which assessment rate is applied. In municipalities with a high assessment rate, the trade tax is higher than in municipalities with a low assessment rate.

The following table shows the trade tax rates for all cities in North Rhine-Westphalia. Monheim am Rhein, Langenfeld (Rhld.) and Leverkusen have the lowest trade tax rates in North Rhine-Westphalia.

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