You must submit your trade tax return for the previous calendar year by July 31 each year.
You must make a quarterly advance payment of trade tax on the following dates:
- 15. February
- 15. May
- 15. August
- 15. November
The advance payment rate for each date is a quarter of the tax calculated by the tax office for the previous year. You must make an additional payment or receive a credit note for the trade tax return for the current year.