Like property tax, trade tax is a real tax (also known as property tax). Taxation is based on the Trade Tax Act.

Every domestic commercial enterprise is subject to trade tax. The basis for taxation is the trade income.

The basis for the calculation and assessment of trade tax by the City of Salzgitter is the trade tax assessment amount, which is determined by the responsible tax office with the basic assessment notice. The tax office is also responsible for determining the tax bases for the assessment and apportionment of the tax base.

The taxable amount must be broken down if business premises were maintained in several municipalities during the assessment period.

Wages are generally used as the basis for apportionment.
The basic assessment notice is sent to the municipality. The City of Salzgitter determines the trade tax by means of a tax assessment notice (so-called subsequent notice) by applying the assessment rate decided by the council to the tax assessment amount.

Insofar as an appeal is directed against findings made in a basic assessment notice, only this notice can be contested at the tax office. If the tax office amends the contested assessment, the city automatically adjusts the tax assessment.

The current assessment rate has been 440 % since 01.01.2019 in accordance with the assessment rate statutes in the city of Salzgitter.

Advance payments of trade tax are due on 15.02., 15.05., 15.08. and 15.11. of each year in the amount of one quarter of the fixed annual amount.

The municipalities can set and, if necessary, adjust advance payments on application.