If a company has permanent establishments in different
municipalities, the base amount is apportioned among the
municipalities based on the proportion of payroll expenses
of the respective permanent establishments.
With certain exceptions (public enterprises acting in the public
interest, farmers, architects, engineers, lawyers, medics,
accountants, and other professionals), the trade tax applies
to all businesses. The mere administration of property, on the
other hand, is not a “commercial business” and is therefore not
subject to trade tax, provided certain requirements are met.
The business of a corporation is always treated as a commercial