In 2026, the City of Pforzheim levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 435% (source: City of Pforzheim). 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 Pforzheim with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 435% = €3,882.38 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 435%, €312.38 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 Pforzheim belong to the Steuerberaterkammer Nordbaden. 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 × 435 % multiplier = €3,882.38. Under § 35 EStG four times the tax base reduces income tax, leaving about €312.38 as an extra cost.