Since 2026, the City of Stuttgart has levied trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 430%, up from 420% (source: City of Stuttgart). 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 Stuttgart with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 430% = €3,837.75 trade tax.
Tax advisers based in Stuttgart belong to the Steuerberaterkammer Stuttgart. Whether someone is an appointed Steuerberater can be checked in the official register (Steuerberaterverzeichnis) of the Bundessteuerberaterkammer. The Federal and State Statistical Offices recorded 4,724 trade registrations and 3,408 trade deregistrations in Stuttgart in 2025.
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 430 % multiplier = €3,837.75. Under § 35 EStG four times the tax base reduces income tax, leaving about €267.75 as an extra cost.