In 2026, the City of Dresden levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 450% (source: City of Dresden). 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 Dresden with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 450% = €4,016.25 trade tax.
Tax advisers based in Dresden belong to the Steuerberaterkammer Sachsen. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer. The Federal and State Statistical Offices recorded 4,345 trade registrations and 3,420 trade deregistrations in Dresden in 2025.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 450 % multiplier = €4,016.25. Under § 35 EStG four times the tax base reduces income tax, leaving about €446.25 as an extra cost.