The GewSt Minimum Hebesatz Is Rising to 280%

Founders who chose a low-Hebesatz municipality to reduce their Gewerbesteuer bill should pay attention. The minimum municipal Hebesatz is increasing from 200% to 280%, effective from the 2027 assessment period.

The change is part of the Neuntes Gesetz zur Änderung des Steuerberatungsgesetzes (BT-Drs. 21/4783), which the Bundeskabinett passed on January 14, 2026. Coalition partners are aligned, and passage through the Bundestag is expected.

43 municipalities currently operate below the new 280% floor. All of them must raise their Hebesatz by January 1, 2027. For a GmbH with EUR 100,000 profit, the difference between 200% and 280% Hebesatz is roughly EUR 2,800 in additional Gewerbesteuer per year.

This does not affect companies in major cities. Berlin (410%), Munich (490%), Hamburg (470%), and Frankfurt (460%) are all far above the new minimum. The change targets so-called Gewerbesteueroasen where companies registered primarily for tax reasons.

What to do: If your GmbH is in a municipality near the current minimum, check whether the tax advantage still justifies the location once the floor rises to 280%. For most startups operating from major cities, nothing changes.