In brief: For 2026, Berlin’s Gewerbesteuer multiplier is 410%, while Schönefeld’s is 240%. That gap can matter, but only to the extent the business is actually attributable to a permanent establishment in the relevant municipality. A mailing address alone does not move the place of management or the business activity.

Important: This is general information, not individual tax or legal advice. The result depends on the actual Gewerbesteuer base, legal form, place of management and all business establishments.

1. How large is the Berlin-Schönefeld difference?

A simplified formula is: taxable Gewerbeertrag × 3.5% assessment rate × municipal multiplier. On an assumed €100,000 Gewerbeertrag, that works out to €14,350 in Berlin (410%) and €8,400 in Schönefeld (240%), a €5,950 difference. This is an illustrative calculation before add-backs, deductions, loss carryforwards or allocation across municipalities. Gewerbeertrag is not necessarily the same as accounting profit.

A nationwide minimum multiplier of 280% applies from 2027. Do not project Schönefeld’s 2026 rate into future years without checking the applicable annual rate.

2. Does a sole trader pay the same as a GmbH?

Not necessarily. The law generally allows a €24,500 Gewerbesteuer allowance for individuals and partnerships. A GmbH or UG does not get that allowance. Sole traders and partners may also qualify for an income-tax credit under section 35 of the German Income Tax Act (EStG), subject to statutory limits-including a cap at the Gewerbesteuer actually paid and an individual relief ceiling. It is not an automatic full refund.

A GmbH, by contrast, pays Gewerbesteuer from the first euro of its relevant Gewerbesteuer base. Do not choose a legal form on Gewerbesteuer alone: liability, administration, distributions, income/corporate tax and social-insurance considerations all belong in the comparison.

3. Can I live in Berlin while my company is in Schönefeld?

Your home address, the company’s registered office, the tax place of management and its business establishments are not automatically the same place. The facts matter. Section 10 of the German Fiscal Code (AO) describes the place of management as the centre of top-level business management. Section 12 AO defines a permanent establishment as a fixed business facility serving the enterprise; the place of management is included.

4. Is a registered-office or virtual-office address enough?

No. A postal address alone is not reliable evidence of a tax location. Consider whether the premises are genuinely available for your specific business, where important management decisions are actually made, and whether the company has other establishments. Be wary of any provider promising tax recognition regardless of real-world use. A company’s registered office, service address, place of management and permanent establishment are distinct questions.

5. What if the team or offices are in more than one municipality?

Where a business has permanent establishments in multiple municipalities, its tax assessment amount is generally apportioned. The statutory default allocation measure is usually payroll at each establishment, although special cases can differ. A low multiplier at one location therefore does not automatically mean that all Gewerbesteuer is paid there.

6. What should I check before deciding?

  • Legal form and the Gewerbesteuer base that actually applies;
  • where the directors and day-to-day top-level decisions genuinely operate;
  • which premises and business facilities are available to the company on an ongoing basis;
  • other locations, employees and potential municipal apportionment;
  • the multiplier for the correct tax year, plus the cost and operational impact of a genuine move.

Keep records that reflect what really happens-facility agreements, evidence of use and relevant business records. Documentation cannot replace real business substance.

7. Where can I find the next useful answer?

Start with our interactive Gewerbesteuer calculator (German). See also our guides to permanent-establishment tests, the legality of a registered-office move (German) and freelancers, GmbHs and Gewerbesteuer. Ask a qualified German tax adviser to assess your individual facts.

Primary sources