Update - Germany Enacts Law to Increase Minimum Trade Tax and Other Changes

Germany published the Ninth Act Amending Provisions in Tax Consultancy Law and Tax Law in the Official Gazette on 2 July 2026. As previously reported, most of the amendments concern the provision of assistance (advice) in tax matters. One notable tax change not related to assistance is an increase in the minimum municipal multiplier (hebesatz) for the trade tax (gewerbesteuer) from 200% to 280%, resulting in an increase in the minimum effective trade tax rate from 7.0% to 9.8% (3.5% base rat…