| Taxable business income | Berlin 410 % | 280% scenario | Calculated 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.



