In 2026, as since 2018, the City of Nuremberg levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 467% (source: City of Nuremberg). 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 Nuremberg with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 467% = approx. €4,167.98 trade tax.
Tax advisers based in Nuremberg belong to the Steuerberaterkammer Nürnberg. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer. The Federal and State Statistical Offices recorded 5,188 trade registrations and 4,258 trade deregistrations in Nuremberg in 2025.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 467 % multiplier = €4,167.98. Under § 35 EStG four times the tax base reduces income tax, leaving about €597.98 as an extra cost.