Income tax is a tax levied on the income of natural persons. The taxable amount is taxable income. Income tax is one of the most important sources of income for the state. The income tax payable is determined by applying the tax rate to the taxable income. Numerous regulations (e.g. allowances, allowances, lump sums, special expenses, exceptional charges, variable tax rate) take into account your personal capacity as a taxable person. Living expenses (regularly, for example, expenses for food, clothing, housing) may not be deducted as operating expenses or advertising costs. This also applies to expenditure which entails the economic or social position of the taxable person, even if it promotes his profession or activity. 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 referred to in Section 22 of the Income Tax Act (EStG) (e.g. income from a pension from the statutory pension insurance scheme or income from private divestiture transactions). In principle, the general deadline for filing income tax returns is 31 July of the following year. In the case of landands and foresters, the deadline for submissions shall be no later than 7 months after the end of the marketing year. If you receive tax advice from a member of the tax advisory professions, you must submit your tax returns until the last day of February of the second year. If an income tax return is not issued or is delayed, the tax office may set a late charge of up to 10 percent of income tax and, if necessary, periodic penalty payments. Persons earning income from agriculture, forestry, business or self-employment are in principle obliged to transmit the data in the income tax return and the annual profit assessments (revenue surplus account or the so-called e-balance sheet) electronically to the tax office. With the exception of the transmission of the so-called e-balance sheet, the service portal "Mein ELSTER" (prior registration required) is available free of charge by the tax administration.