Municipal trade tax in Germany
In Germany the municipal trade tax (German: Gewerbesteuer, GewSt) is levied as a trade income tax on the objective earning power of a business. For this purpose a trade income is determined for municipal trade tax purposes, which regularly results in a municipal trade tax assessment amount of 3.5% of the trade income.
Source: Wikipedia — Municipal trade tax in Germany (CC BY-SA 4.0)