According to the Income Tax Law §46b the license tax is paid by a taxable person who at the last day of the tax period
a) is not a VAT payer with an annual turnover of € 500 000 in the amount of € 480
b) is a VAT payer with an annual turnover of € 500 000 in the amount of € 960
c) with an annual turnover of more than € 500 000 in the amount of € 2,880
§46b (3) specified when the tax license is reduced on the half. We can use it when the average number of employees with disabilities is at least 20% of the average registered number of employees.
§46b (7) specified when the tax license does not apply. Among other things, this applies to taxable legal entity (a sole trader does not pay the tax license) during the year when was established.
The company, which by the end of 2014 went into liquidation or bankruptcy, under the transitional provisions §52za (8) the tax license does not pay.