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IHK warns: High trade tax endangers companies in the district!
IHK calls on municipalities to be more careful when it comes to trade tax increases - current developments and their effects on companies.
IHK warns: High trade tax endangers companies in the district!
The discussion about trade tax is currently lively in many municipalities, especially in Holzkirchen, where trade tax was increased last year. The assessment rate in this community rose from 320% to a whopping 380%. This decision was brought to the table by the Chamber of Industry and Commerce (IHK), which urgently calls for a “sense of proportion” from municipalities in order not to place additional strain on the economic situation of companies. The IHK points out that budget holes must not be filled on the backs of companies, because high assessment rates can dramatically worsen the economic situation of companies. According to various reports, including from the Mercury, the municipalities in the district generated around 118 million euros through trade tax in 2024, which was around 16 million euros more than in 2023.
The IHK emphasizes that liquidity is essential for companies to make necessary future investments and innovations. If tax rates continue to rise, this could push many companies to the brink of existence. While Holzkirchen has de facto the highest rates of 380%, Bad Wiessee is on the opposite side with 240% and is therefore one of the cheaper options for companies in Upper Bavaria. The IHK warned that high assessment rates could particularly impair locational competition, especially for service companies and new companies setting up shop.
Changes in the law offer new perspectives
The new federal government's planned increase in the statutory minimum assessment rate for trade taxes from the current 200% to 280% is also creating fuel for public discussions. The IHK and economic experts like them DIHK emphasize that despite solid trade tax revenues, many municipal budgets are under severe pressure. This is not least due to the rising costs of municipal services and the need to cover the integration costs of refugees. One of the challenges is that the tax burden on German companies, at around 30 percent, is considered high compared to other countries.
Another problem is that the tax structure in Germany, unlike some neighboring European countries, can deter companies. It remains to be seen how the assessment rates will develop in a national comparison. The average weighted trade tax rate for 2024 was already 437 percent for over 700 municipalities, and the federal states sometimes show large differences.
At a glance: trade tax rates in the district
| Community | Trade tax assessment rate (%) |
|---|---|
| Bad Wiessee | 240 |
| Wooden churches | 380 |
| Bayrischzell | 380 |
| Fischbachau | 380 |
| Gmund | 350 |
| Hausham | 380 |
| Irschenberg | 380 |
| Kreuth | 380 |
| Miesbach | 380 |
| Otterfing | 300 |
| Rottach-Egern | 350 |
| Schliersee | 380 |
| Tegernsee | 380 |
| Valley | 380 |
| Waakirchen | 310 |
| Warngau | 350 |
| Weyarn | 360 |
In summary, it shows that the increase in trade tax in Holzkirchen is not isolated, but in the context of a broad discussion about the tax burden on companies in Germany. In view of the challenge for municipalities to generate income, the IHK continues to stand on the side of companies and calls for a balanced approach. This is the only way Germany will remain attractive for investors in the future.