Apply for a business tax allocation
Application for the allocation of the business tax base for companies operating in multiple municipalities.
How to proceed
- 1
Submit a breakdown statement to the tax office
With the allocation of wages among the permanent establishments (allocation formula).
- 2
Audit by the tax office
Adoption of the resolution to dissolve the company.
- 3
Notice of Disassembly
Proportional allocation of the measured amount to the participating municipalities.
Responsible authority
The authority of your main place of residence is responsible.Find authority →
Fees
Varies by case
Processing time
approx. 2 months
Official: max. approx. 2 months
Online application
Online possible – at the responsible authority
Common mistakes
- • Wages for the business locations were not allocated correctly
- • Bill of materials not submitted by the deadline
Common reasons for rejection
- • No separate business premises in the other municipality have been identified
You can usually file an objection against a rejection.
The essentials before applying
Who is eligible?
Businesses with permanent establishments in multiple municipalities (Sections 28 et seq. of the Trade Tax Act).
Income limit
The limit varies by household and region – see the table at the responsible authority or in the application assistant.
Processing time
Nationwide: approx. approx. 2 months
Success rate
approx. 88.0 % (estimate)
Most common mistakes
- •Wages for the business locations were not allocated correctly
- •Bill of materials not submitted by the deadline
Common reasons for rejection
- •No separate business premises in the other municipality have been identified
Alternatives
- Check related services in the application assistant
- Use social counselling before applying
If rejected
File a written objection within 30 days – with reasons why the decision is wrong and any missing evidence.