Income tax fixing

Income tax is a tax on citizens' incomes. Income tax is subject to income from Agriculture and forestry, Commercial enterprise, self-employed work, non-self-employed work, capital assets rental and leasing as well as other income, such as .B income from a pension from the statutory pension insurance or income from private sale transactions. The income tax to be fixed is determined by applying the tax rate to taxable income. Numerous regulations (e.B. allowances, allowances, lump sums, special expenses, exceptional charges, variable tax rate) take into account your personal capacity as a taxable person. Expenses for private living (e..B. expenses for food, clothing, housing) must be borne by you. These cannot be claimed in a tax-reducing manner.

There is no legal obligation to provide supporting documents in the context of the income tax return. These must be kept. If necessary, the tax office will request the necessary documents.


In principle, the income tax return must be transmitted electronically if you earn income from agriculture, forestry, business or self-employed work. In other cases, voluntary electronic transmission is advisable. Electronic communication saves postal services and your declaration is transmitted directly and securely to the competent office of your tax office. The income tax return can be created and transmitted free of charge via the ELSTER online portal of the tax administration. In addition, it is possible to use the control software offered by many commercial providers. Otherwise, you will receive the forms necessary for the preparation of the income tax return in all tax offices at the respective office hours or via the form centre of the Federal Ministry of Finance https://www.bundesfinanzministerium.de/Web/DE/Service/Formulare/formulare.html

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Preconditions
You are obliged to file an income tax return, You apply for an assessment of income tax or You have been asked by your tax office to file an income tax return.

Hints
For more information and brochures on tax issues, see https://mdfe.brandenburg.de/cms/detail.php/lbm1.c.292546.de
Further information on electronic communication can be found at http://www.elster.de/ , as well as in the flyers: " ELSTER Registration Brandenburg " and " ELSTER Tax Return online Brandenburg ".

The income tax return you submit to the tax office will be reviewed. After final processing, you will receive an income tax notice.

Responsible for the content
Ministry of Finance and for Europe of the State of Brandenburg

Last update or date of publication
27.10.2020