Sozietät Krusche und Sohn
Tax practice89073 Mitte
Tax firm in Ulm-Mitte for businesses, associations and private individuals, focusing on tax accounting law, VAT and business succession.
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Tax adviser directory · Baden-Württemberg
Tax advisers in Ulm
By Bardhyl Bytyqi & Armend BajramiLast updated:
In short
Mein MwSt-Rechner lists 12 tax practices and tax advisory firms in Ulm, last checked on 15 October 2026. Tax advisers based in Ulm belong to the Steuerberaterkammer Stuttgart. Ulm levies trade tax in 2026 at a multiplier (Hebesatz) of 360 %; freelancers do not pay trade tax.
- Firms
- 12
- Hebesatz 2026
- 360 %
- Population
- 130,288
- Last checked
- 15 October 2026
All 12 tax firms in Ulm
1 firm in Ulm
Trade tax and chamber of tax advisers in Ulm
In 2026, the City of Ulm levies trade tax (Gewerbesteuer) at a multiplier (Hebesatz) of 360% (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 Ulm with €50,000 trade income: (€50,000 − €24,500) × 3.5% × 360% = €3,213.00 trade tax.
Under § 35 EStG, sole proprietors and partners can reduce their income tax by four times the trade tax base amount, capped at the trade tax actually payable. At a Hebesatz of 360%, the trade tax in the example is therefore fully offset, 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 Ulm 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 Ulm, as of 2026
- State
- Baden-Württemberg
- Population
- 130,288 (as of 31 December 2025)
- Trade tax multiplier (Hebesatz) 2026
- 360 %
- Trade tax on €50,000 trade income (sole proprietor)
- €3,213.00
- Responsible chamber of tax advisers
- Steuerberaterkammer Stuttgart
- Check an appointment
- Official register of tax advisers
Calculation: (€50,000 − €24,500 allowance under § 11(1) GewStG) × 3.5 % base rate × 360 % multiplier = €3,213.00. Under § 35 EStG four times the tax base reduces income tax.
Focus areas of tax advisers in Ulm
How many of the 12 firms in Ulm name each focus area on their website. Click one to filter the list.
Related guides
All firms in Ulm from A to Z
- [gk] Steuerberatungsgesellschaft mbH
- Bassenge Steuerberatungsgesellschaft mbH & Co.KG
- Dr. Wolfgang Merkle
- EVISTRA Steuerberatungsgesellschaft mbH & Co. KG
- Förg & Jung Steuerberatungsgesellschaft mbH
- marcus schlosser Steuerberatungsgesellschaft mbH
- medicum Steuerberatungsgesellschaft mbH & Co. KG
- Schuster GmbH & Co. KG Steuerberatungsgesellschaft
- Sozietät Krusche und Sohn
- Steuerberaterin Anita Lehner
- Steuerkanzlei Mersch
- WAIBLINGER Partnerschaft von Wirtschaftsprüfern, Steuerberatern und Rechtsanwälten mbB
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Frequently asked questions
How high is trade tax in Ulm in 2026?
Ulm applies a trade tax multiplier (Hebesatz) of 360 % in 2026. A sole proprietor with €50,000 trade income pays (€50,000 − €24,500 allowance) × 3.5 % × 360 % = €3,213.00. Under § 35 EStG four times the tax base is credited against income tax.
Which chamber of tax advisers is responsible for Ulm?
Tax advisers with their practice in Ulm 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.
How many tax advisers are listed for Ulm?
This directory lists 12 tax practices and tax advisory firms in Ulm, 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.
How much does a tax adviser in Ulm cost?
Fees are set nationwide by the Remuneration Ordinance (StBVV), so the same rules apply in Ulm 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.
Do freelancers in Ulm pay trade tax?
No. Freelancers with income from self-employment under § 18 EStG do not pay trade tax, in Ulm 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.
Is a firm in Ulm missing?
Suggest a tax firm in Ulm. We check the details against the firm's legal notice before adding it. Firms that are already listed change their entry with the form on their profile page.