Trade tax is a tax levied on the profitability of a commercial business.
Based on a company's trade income, the responsible tax office determines the trade tax assessment amount, which is communicated to the municipality as the basis for levying trade tax.
When determining the trade tax, the municipality is bound by the tax office's assessment amount. The amount is determined by applying the applicable assessment rate, which is decided by the Olsberg town council.
If a commercial enterprise has business premises in different municipalities, the trade tax assessment amount is divided between the municipalities involved. The respective apportionment percentage is communicated to the municipality in writing and is binding for the calculation of the trade tax.
The trade tax is determined by notice.
If any correspondence regarding trade tax is to be conducted exclusively with a person designated by you as the taxpayer (e.g. tax consultant), the municipal administration requires a power of attorney issued by you.
Responsibility of the tax offices
- Determination of the taxable income
- Determination of the trade tax assessment amount
- Carrying out the apportionment
- Appeal proceedings against assessment notices and apportionment notices
Responsibility of the municipalities
- Determination of the assessment rate
- Determination of trade tax
- Collection of trade tax
Please note
You can reach the tax office at the following address:
Brilon tax office
Almerfeldweg 30
59929 Brilon
Phone: 02961/7880
Online Service
How does the Service Portal work?
- Simply register with an e-mail address
- Complete the application online and send it off
- You will receive the required documents within 10 days