Trade Tax Act (GewStG)

Topic area:
Status: 27.07.2002 |
Archived
Key words:
Tax, Main version
Initiative
Official name
Bekanntmachung der Neufassung des Gewerbesteuergesetzes; Gewerbesteuergesetz 2002 (GewStG 2002)
Type
Act/Law
Level 1
Initiator
German government
Submitted
Doc. code
BGBl. I S. 4167
Summary
Status
Status

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Current version
Final version
15.10.2002
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Annual Tax Act 2022 (binding, Amendment, DE)
Annual Tax Act 2024 (JStG 2024) (binding, Amendment, DE)
Annual Tax Act 2020 (JStG 2020) (binding, Amendment, DE)
Secondary Credit Market Promotion Act (binding, Main version, Amendment, DE)
Level 2
–
Level 3 / Other
Circular letter on the general ruling of the supreme tax authorities of the federal states of February 20, 2025 (binding, Supplement, DE)

Source: German government, BGBl. I S. 4167, 2002