Taxation of a local government enterprise (business of a commercial nature) - assessment and subsequent declaration from 2014 for sales, corporation and trade tax Required services:

- Preparation, assessment and submission of tax returns from 2014 to 2020 inclusive,

- Support and advice to the office in the practical and legally secure conversion to a management company, including instructions for advance tax returns, etc.

The municipality of Sundhagen, as a local authority, is a legal entity under public law (jPdöR) and as such is generally not subject to taxation. An unlimited tax liability arises from the operation of a business of a commercial nature (BgA) according to § 1 Abs. 1 Nr. 6 KStG. Which economic activities and under which conditions are to be assessed as BgA results from § 4 KStG. The operations of a commercial nature also include operations that serve port operations (Section 4 (3) KStG).