Which municipality has the lowest assessment rate?

Berlin Tax haven Bavaria? Sounds unusual, but it is at least true in the case of trade tax. In Grünwald, Kemnath, Röttenbach, Rettenbach am Auerberg and Wolfertschwandern, for example, companies pay particularly little in taxes. Ten of a total of 14 municipalities with the lowest assessment rates in Germany are in the Free State.

While companies in Röttenbach pay the lowest trade tax in Bavaria with a rate of 230 percent, Oberhausen demands 580 percent – ​​two and a half times as much. The trade tax is considered to be the most important lever for municipalities to have their own budgetary policy. For companies, different assessment rates mean more or less costs, depending on the location.

No company from the Ruhr area will move to Franconia simply because of the lower trade tax. And yet experts criticize the strong differences in the assessment rates as a distortion of competition.