In 2026, the City of Aachen levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 475% (source: DIHK Hebesatz survey 2026, as of 1 July 2026). Only commercial businesses pay trade tax, not freelancers under § 18 EStG. Sole proprietorships and partnerships receive a €24,500 allowance on trade income under § 11(1) GewStG. The Hebesatz is applied to the tax base of 3.5% of trade income after the allowance. Example for a sole proprietor in Aachen with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 475% = €4,239.38 trade tax.
Under § 35 EStG, sole proprietors and partners can reduce their income tax by four times the trade tax base amount. At a Hebesatz of 475%, €669.38 of the example remains as a real extra cost, provided the income tax on the commercial income is high enough. Corporations such as a GmbH get neither the allowance nor the credit.
Tax advisers based in Aachen belong to the Steuerberaterkammer Köln. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 475 % multiplier = €4,239.38. Under § 35 EStG four times the tax base reduces income tax, leaving about €669.38 as an extra cost.