This municipality tax rate is called Hebesatz in Germany and will determine the total rate of the trade tax that will be levied. For each municipality within Germany a different tax rate is levied on the profits of the German corporate residents. These local authorities are divided by municipalities in Germany. The German trade tax is not set at a federal level and comes under authority of local governments. Profits earned by German businesses are subject to corporate income tax (Körperschaftsteuer) and trade tax (Gewerbesteuer). This might be because of the size of the countries, Netherlands being much smaller in size and population in contrast to Germany and Japan. The difference between these countries concerning tax filing is that Japan and Germany maintain local tax offices, whereas the Netherlands controls its taxes through one tax office. Natural/Legal persons with trade income are obliged to file their tax returns electronically through a special electronic portal called Elster. Eventually, they need to be filed and send to the local tax office near the company in Germany. Certain filing documents can be downloaded from the website of these local tax offices. Instead, they will file their taxes with the Finanzamt: local tax offices that are divided in municipalities in Germany. However, companies and such will not send their tax filings to this federal bureau. In Germany the Tax office is called: Bundeszentralamt für Steuern which is literally translated to Federal Central Tax office. The tax Bureau in the Netherlands is called the Belastingdienst (Dutch Tax office), where filing goes through their online website or one can hire a tax advisor. The filing can be done on the website of the Japanese taxation office (only in Japanese) and can be done 24/7 till the due date. The Japanese Tax bureau in Japan is called the National Tax agency (国税庁), where filing individual taxes can be done in three ways: Sending your tax return via mail or correspondence delivery service to the local tax office in your area - Bringing your tax return to the Tax office that has jurisdiction over your place for tax payment - Filing the tax return online through E-tax.
#GEWERBESTEUER ELSTER ONLINE PROFESSIONAL#
For the purpose of this article, governmental websites and professional websites have been consulted to provide relevant data.
This article was written to give the reader a short overview of the corporate tax systems in these three countries but is not an advice. In this article several aspects of corporate taxes will be highlighted in the three respective countries as well as the VAT systems. But for each country, in this case Japan, Germany and the Netherlands, there are certain differences in filing taxes and the tax systems overall. Filing in the tax documents too late can result in fines or even bad annotations. Akteur:innen in Wirtschaft, Wissenschaft und Gesellschaftīeing aware of tax systems in countries that a company is active in, can be seen as crucial.
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