Local Tax
Last updated on 2026-05-15
Overview
The trade tax return or the assessment of the tax assessment amount (or loss) is carried out in the Local tax functional area. The forms in the Local tax functional area are used uniformly by partnerships and corporations.
The individual attachments correspond to the forms of the tax authorities and must be completed for the purposes of the electronic tax return.
The Current Taxes functional area can be used alternatively in the annual financial statements or in reporting.
This article contains the following sections:
Navigation
The Local tax functional area contains several forms, which you can access via Company | Current Taxes | Local tax. The Local tax 1 A form is activated by default.
The GewSt 1 A form is displayed as follows, for example:
You can define which forms are to be displayed in the Local tax functional area via Company | Basic data | Form configuration on the Gewerbesteuer (Local tax) tab.
Forms in the 'Local tax’ functional area
The following forms are available for the Local tax functional area (as of assessment period 2024):
Option
Description
GewSt 1 A
The trade tax return (Local tax 1 A) must be completed by domestic commercial enterprises and travel trade businesses. The form covers all the information required to correctly calculate the taxable trade income and the trade loss carried forward.
Anlage BEG
The BEG attachment for the trade tax return (Local tax 1 A) covers the additions and deductions of profits from investments in corporations. It takes into account dividend distributions and hidden distributions, with specific addition and deduction rules applying depending on the type and level of investment.
A separate attachment must be completed for each investment to ensure accurate determination of the trade tax effects. The attachment is divided into four parts, which include information on the corporation, the distributions, and the specific tax circumstances depending on the investment.
Anlage ÖHG
The ÖHG attachment is part of the trade tax return (Local tax 1 A) and is used for the separation of sectors in corporations, in particular municipal companies, in which the majority of voting rights are held by legal entities under public law. The separation of sectors ensures that losses are offset only within specific business segments. The ÖHG attachment corresponds to the ÖHK attachment for corporate income tax.
In tax group relationships, sectors are separated at the level of the tax group parent.
Anlage EMU
The EMU attachment must be completed only by partnership companies. The EMU attachment is to be used when losses are to be offset on a partner-specific basis. This is the case whenever there are changes to the shareholder structure or ownership interests or whenever special loss reductions are made. The attachment contains only the values attributable to the individual partners and must be completed separately for each partner.
In agreement with the tax office, the EMU attachment may be waived in individual cases for reasons of practicability if many partners change frequently during the year or if their ownership interests change.
Anlage Bekanntgabe (Notification Attachment)
The Anlage Bekanntgabe form can be used to give consent to the digital receipt of the trade tax assessment notice.
Note: This option should be chosen only if the enterprise meets the technical requirements for receiving tax assessment notices electronically. A business account must be set up for this purpose. If the delivery is made to a tax consultant, the tax consultant must also be technically capable of receiving digital deliveries.
Detailed information on this topic and the business account can be found, for example, on the web site of the Hessian Ministry of Finance at Der digitale Gewerbesteuerbescheid für Unternehmen und Steuerberatende | digitaler Gewerbesteuerbescheid (The Digital Trade Tax Assessment Notice for Companies and Tax Consultants | Digital Trade Tax Assessment Notice).
Asset/Property Management Companies / Trust Companies
For trade tax purposes, a trust partnership is not considered an independent tax entity but rather a permanent establishment of the general partner. For trade tax purposes, the assets of the limited partnership and its operations are attributed to the general partner. For this reason, only the issues for the trustor are entered for the trust company maintained in Income Taxes. The trust company subsequently submits a data report to the trustor.
The trustor receives the values of the trust company via TB Transfer and displays them in a separate column. These values are added to the trustor's own values. The total is subject to the regulations for trade tax additions and deductions and is calculated and displayed accordingly.
Similar to trust companies, only trade tax modifications need to be entered for asset/property management companies. The data are reported and processed at the partner level also via the TB transfer.
Decomposition
You can find a description of the trade tax allocation and the Local Tax Segmentation form in the chapter Allocation (Trade Tax Allocation and Corporate Income Tax Allocation).