Jens Krönke Steuerberater
Tax practice
Tax practice in Heilbronn for small and mid-sized businesses, doctors and private individuals, focusing on real estate taxation and succession.
- SMEs
- Medical professions
- Private individuals
- +3
Tax adviser directory · Baden-Württemberg
Mein MwSt-Rechner lists 12 tax practices and tax advisory firms in Heilbronn, last checked on 15 October 2026. Tax advisers based in Heilbronn belong to the Steuerberaterkammer Stuttgart. Heilbronn levies trade tax in 2026 at a multiplier (Hebesatz) of 420 %; freelancers do not pay trade tax.
2 firms in Heilbronn
Tax practice
Tax practice in Heilbronn for small and mid-sized businesses, doctors and private individuals, focusing on real estate taxation and succession.
Tax advisory firm
Tax advisory firm in Heilbronn for businesses and private individuals, focusing on payroll and financial accounting, annual financial statements and consulting.
In 2026, the City of Heilbronn levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 420% (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 Heilbronn with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 420% = €3,748.50 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 420%, €178.50 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 Heilbronn belong to the Steuerberaterkammer Stuttgart. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer.
Key tax facts for Heilbronn, as of 2026
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 420 % multiplier = €3,748.50. Under § 35 EStG four times the tax base reduces income tax, leaving about €178.50 as an extra cost.
How many of the 12 firms in Heilbronn name each focus area on their website. Click one to filter the list.
Heilbronn applies a trade tax multiplier (Hebesatz) of 420 % in 2026. A sole proprietor with €50,000 trade income pays (€50,000 − €24,500 allowance) × 3.5 % × 420 % = €3,748.50. Under § 35 EStG four times the tax base is credited against income tax, so about €178.50 remains as an extra cost.
Tax advisers with their practice in Heilbronn are members of the Steuerberaterkammer Stuttgart. Under § 73(1) StBerG the responsible chamber is the one in whose district the adviser has their professional practice. Membership can be checked in the official register of the Federal Chamber of Tax Advisers.
This directory lists 12 tax practices and tax advisory firms in Heilbronn, each checked against the legal notice on its own website. It is a curated selection, not a complete list; the official register of the Federal Chamber of Tax Advisers contains every appointed tax adviser.
Fees are set nationwide by the Remuneration Ordinance (StBVV), so the same rules apply in Heilbronn as everywhere in Germany. The time fee is €16.50 to €41.00 per started quarter hour (§ 13 StBVV), and a consumer's first consultation costs at most €190.00 (§ 21 StBVV), plus VAT.
No. Freelancers with income from self-employment under § 18 EStG do not pay trade tax, in Heilbronn or anywhere else. Trade tax applies only to commercial businesses under § 2(1) GewStG, and sole proprietors and partnerships first deduct an allowance of €24,500 under § 11(1) GewStG.
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