What deadlines do I have to observe for trade tax?

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 installment for each date is a quarter of the tax calculated by the municipality for the previous year. In the trade tax return for the current year, you must make an additional payment accordingly or receive a credit note.