Income tax assessment

Income tax is a tax on citizens' income.

Income tax is a tax on citizens' income.

Income tax is payed on income from:

  • agriculture and forestry,
  • Commercial enterprise,
  • independent work,
  • employment,
  • Capital assets
  • Renting and leasing as well as

other income, such as.B income from a pension from the statutory pension insurance or income from private sales transactions.

The income tax to be determined is determined by applying the tax rate to the taxable income. Numerous regulations (e.B allowances, allowances, lump sums, special expenses, extraordinary charges, variable tax rate) take into account your personal capacity as a taxpayer. Expenses for private living (e.B expenses for food, clothing, housing) must be borne by you. These cannot be claimed to reduce taxes.

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

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

Related Links

  • MAGPIE

Preconditions

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

Related Links

  • Income Tax Act (EStG)

Related Links

  • Further information

The income tax return you have submitted to the tax office will be checked. After final processing, you will receive an income tax assessment.

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

Last update or date of publication
27.10.2020