How the July 2026 Gewerbesteuer change affects property‑holding GmbHs: worked examples for Frankfurt, Munich and Berlin

What changed, exactly — statutory source and effective period

The change is part of the “Neuntes Gesetz zur Änderung von Vorschriften im Steuerberatungsrecht sowie im Steuerrecht”, promulgated in the Bundesgesetzblatt on 2 July 2026. Article 8/9 of that law amends §16 GewStG by replacing the numeric minimum Hebesatz figure “200” with “280”. The legislative texts show the amendment was published on 02.07.2026 and the statutory wording specifies that the new minimum applies from the Erhebungszeitraum 2027 (i.e. municipal Gewerbesteuer assessments for fiscal year 2027 onwards). ([vlex.de](https://vlex.de/vid/bundesgesetzblatt-teil-i-neuntes-1127442870?utm_source=openai))

How Gewerbesteuer is calculated (short, with the key formula)

Two short facts are essential. First, the tax base (Gewerbeertrag) is determined under GewStG rules and then multiplied by the statutory Steuermesszahl (the tax‑assessment rate) to produce the Gewerbesteuermessbetrag. Second, the municipal Hebesatz is applied to that Messbetrag to produce the payable trade tax. The GewStG text and BMF guidance explain that the Messzahl is 3.5 % and that the municipal Hebesatz is expressed in percentage points; mathematically: Gewerbesteuer = Gewerbeertrag × 3.5 % × (Hebesatz ÷ 100). Example: a Hebesatz of 460 % produces an effective trade‑tax rate of 0.035 × 4,60 = 16,10 % of the Gewerbeertrag. ([gesetze-im-internet.de](https://www.gesetze-im-internet.de/gewstg/BJNR009790936.html?utm_source=openai))

Which municipal Hebesätze we use for the examples

Municipal Hebesätze differ by city and year. For the worked examples below I use official or municipal figures published for 2026/2027: Frankfurt am Main — Hebesatz 460 % (city and IHK reporting for 2026), Munich — Hebesatz 490 % (municipal pages show 490 %), Berlin — Hebesatz 410 % (Senate budget and service pages; Berlin has used 410 %). These are the published municipal figures used in local 2026 budgets and Hebesatz‑schedules. Note: the national minimum change (200 %→280 %) raises only the floor for municipalities that levied lower rates; it does not directly change a city’s chosen Hebesatz where that city already sets a higher rate. ([frankfurt-main.ihk.de](https://www.frankfurt-main.ihk.de/blueprint/servlet/resource/blob/7003474/94037b29f87974a121b46599e88a8030/ranking-gewerbesteuerhebesaetze-2026-des-ihk-bezirks-frankfurt-data.pdf?utm_source=openai))

Worked examples (single, simple case for clarity)

Assumptions (single‑entity simplification): a property‑holding GmbH reports a taxable Gewerbeertrag (taxable trade profit) of €100,000 for the fiscal year. We ignore special additions/deductions (Hinzu‑/Kürzungen), loss carryforwards and intercompany adjustments so the example isolates the Hebesatz effect.

Step 1 — compute the Messbetrag: €100,000 × 3.5 % = €3,500.

Frankfurt (Hebesatz 460 %): €3,500 × 4.60 = €16,100 → effective rate 16.10 % of the Gewerbeertrag. ([frankfurt-main.ihk.de](https://www.frankfurt-main.ihk.de/blueprint/servlet/resource/blob/7003474/94037b29f87974a121b46599e88a8030/ranking-gewerbesteuerhebesaetze-2026-des-ihk-bezirks-frankfurt-data.pdf?utm_source=openai))

Munich (Hebesatz 490 %): €3,500 × 4.90 = €17,150 → effective rate 17.15 % of the Gewerbeertrag. ([stadt.muenchen.de](https://stadt.muenchen.de/service/info/gewerbesteuer/1074725/n0/?utm_source=openai))

Berlin (Hebesatz 410 %): €3,500 × 4.10 = €14,350 → effective rate 14.35 % of the Gewerbeertrag. ([gesetze.berlin.de](https://gesetze.berlin.de/bsbe/document/jlr-HGBE2026_2027rahmen/part/X?utm_source=openai))

Interpretation: for a GmbH with €100,000 taxable trade profit, the municipal choice of Hebesatz dominates the absolute cash Gewerbesteuer. The July 2026 federal law raised the floor to 280 % (which would make the minimum effective tax 9,8 % of Gewerbeertrag), but it does not change the three cities above that already set higher Hebesätze. ([vlex.de](https://vlex.de/vid/bundesgesetzblatt-teil-i-neuntes-1127442870?utm_source=openai))

Practical notes and what to check next

1) If you are comparing municipalities, request the current Hebesatz‑situation for the precise Erhebungszeit (municipal councils can change Hebesätze in their budgets). 2) The simple examples above do not replace a full tax model: property‑holding groups often face Hinzurechnungen (e.g. interest‑related add‑backs), loss carryforwards, and allocation issues if multiple permanent establishments exist. 3) The national minimum change was published on 02.07.2026 and applies from Erhebungszeitraum 2027 — ask a German tax advisor about interactions with corporate income tax, shareholder level taxation, and possible local surtaxes. 4) For precise municipal numbers use the city budget or official Hebesatz‑satzung; the sources below point to the municipal pages used for these examples. This article is explanatory, not personalised tax advice. Consult a Steuerberater for binding calculations. ([vlex.de](https://vlex.de/vid/bundesgesetzblatt-teil-i-neuntes-1127442870?utm_source=openai))