{"id":13614,"date":"2026-10-05T13:06:56","date_gmt":"2026-10-05T11:06:56","guid":{"rendered":"https:\/\/suw-steuerberatung.de\/?p=13614"},"modified":"2026-10-05T22:11:10","modified_gmt":"2026-10-05T20:11:10","slug":"trade-tax-exemption-after-revised-profit-declaration-options-for-gmbhs","status":"publish","type":"post","link":"https:\/\/suw-steuerberatung.de\/en\/trade-tax-exemption-after-revised-profit-declaration-options-for-gmbhs\/","title":{"rendered":"Trade tax exemption after revised profit declaration: options for GmbHs"},"content":{"rendered":"
Reporting unreported profits\u2014and suddenly exempt from trade tax?<\/h2>\n
In this example, a GmbH retroactively reported transactions that increased its profits to the tax office. In the course of this audit, it became apparent that the GmbH meets the requirements for trade tax exemption under Section 3(13) of the Trade Tax Act (GewStG) (e.g., healthcare professions, clinics, or educational institutions with specific exemption provisions). The trade tax assessment notice for the relevant year, 2021, is already final; a \u201cnormal\u201d correction solely to enforce the exemption is no longer an option.<\/p>\n
When is a retroactive, full trade tax exemption from trade tax still possible?<\/h2>\n
Full enforcement of the exemption requires that<\/p>\n
\n
the trade tax assessment notice is still \u201cpending\u201d under procedural law (appeal period, provisional status, reservation of the right to review, and provisions governing amendments such as \u00a7 172, \u00a7 173, and \u00a7 175 of the German Fiscal Code [AO] apply) and<\/li>\n
the conditions for the trade tax exemption were already met in the year of origin and can be substantiated with supporting evidence.<\/li>\n<\/ul>\n
In the absence of a relevant provision for correction, the trade tax liability incurred to date generally cannot be fully reversed.<\/p>\n
![\"Infographic](\"https:\/\/suw-steuerberatung.de\/wp-content\/uploads\/2026\/10\/Gewinnnachmeldung-GewSt-Befreiung_EN-1024x572.jpg\")