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IT, software & SaaS companies: municipal business tax and a Schönefeld base

Digital products can be built remotely, but that does not make a company's tax location freely interchangeable. The real place of management and actual business activity remain decisive.

When it may fit

How your company can use the location

  • Management regularly works in the Berlin-Brandenburg region
  • Customers, team and infrastructure are not permanently tied to a Berlin storefront
  • Usable workspace and management decisions documented in Schönefeld fit the operating model
IT, software & SaaS companies using a genuine Schönefeld business base
Planning example

What the multiplier difference means arithmetically

Simplified example using €250,000 taxable business income and the 3.5% assessment rate, before additions, deductions and individual factors.

Berlin
410 %
Municipal business tax35.875 €
VS
Schönefeld 2027*
280 %*
Planning scenario24.500 €*

* A statutory minimum of 280% applies from 2027. Schönefeld's actual adopted multiplier and Berlin's multiplier must be checked for the relevant year. Calculated difference in this scenario: €11,375 per year.

Genuine presence

Evidence that may fit this operating model

No universal checklist guarantees a tax result. Relevant records can, however, make the real operating facts easier to understand:

  • Product and budget decisions
  • Management meetings and contract approvals
  • Team or customer meetings on site
  • Workspace, room and appointment records
Important distinction

Your facts decide

Distributed teams require particular care when identifying the centre of top-level management and any additional fixed places of business.

See the relocation process
Three planning levels

Useful arithmetic, not a marketing promise

The table isolates the multiplier in a simplified model. It does not replace an individual tax calculation.

Taxable business incomeBerlin 410 %280% scenarioCalculated difference
100.000 €14.350 €9.800 €4.550 €
250.000 €35.875 €24.500 €11.375 €
500.000 €71.750 €49.000 €22.750 €

Calculated using the 3.5% assessment rate. Allowances, additions, deductions, losses, allocation across multiple fixed places and personal-income-tax credits are not included. From 2027, 280% is the statutory floor, not necessarily Schönefeld's future adopted multiplier.

Practical route

Turn initial interest into a reviewable location plan

01

Map the current setup

Identify legal form, management, team, other locations and expected taxable business income.

02

Calculate scenarios

Compare Berlin, Schönefeld and location costs transparently, including a 280% scenario from 2027.

03

Choose credible use

Combine the business address, coworking, meeting room or private office to match genuine operations.

04

Coordinate implementation

Prepare the location and align registry, business-registration and tax matters with the responsible advisers.

See the full relocation process
Consultation and genuine office use in Schönefeld
Scope and boundaries

Our services and their limits

Available at the location

  • A genuinely usable Schönefeld business address
  • Optional mail handling, coworking, meeting room and private office
  • Practical guidance on choosing and setting up the location

Not part of our service

  • Tax or legal advice, or guaranteed tax outcomes
  • A mailbox-only arrangement without credible operating use
  • Binding promises about future multipliers or authority timing
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An honest fit check

When a relocation may not make sense

Schönefeld is not a universal tax solution. A move may be unsuitable where:

  • Management and material decisions genuinely remain in Berlin.
  • There is no credible use or operating function at the new location.
  • Other fixed places create a complex allocation of the tax base.
  • The expected difference does not justify location costs, transition work and ongoing obligations.

Especially relevant for this industry: Distributed teams require particular care when identifying the centre of top-level management and any additional fixed places of business.

Before the call

Bring these facts for a useful review

  • Legal form and current registered office
  • Expected taxable business income
  • Where management and the team work
  • Other offices, warehouses, home offices or fixed places
  • Required premises and intended genuine use
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FAQ

Common questions for this industry

Potentially, where management and genuine local business use fit the location. An address alone is insufficient; the company's facts should be reviewed with tax and legal advisers.
At the same taxable business income, a lower municipal multiplier produces a lower calculated municipal business-tax amount. Schönefeld publishes 240% for 2026 and Berlin 410%. A federal minimum of 280% applies from 2027, and the municipality's actual rate must be checked.
That depends on size, activity and actual use. Coworking, meeting rooms and private offices are separately available and should match the real operating model.
Timing depends on factors such as legal form, the commercial register, business registration, the tax office and preparation by your advisers. We can map the practical location steps during the initial call, but cannot guarantee authority processing times.
We provide a genuinely usable company location and support practical setup. Tax structuring, legal advice, notarisation and binding authority decisions remain with tax advisers, legal advisers, notaries and public authorities.
Next step

Could Schönefeld fit your company?

We review your current location, legal form, taxable business income, team and location structure. Tax and legal conclusions remain with your advisers.

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