Income tax assessment
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Die Einkommensteuer ist eine Steuer, die auf das Einkommen natürlicher Personen erhoben wird.
Income tax is a tax levied on the income of natural persons. The tax base is the taxable income. Income tax is one of the most important sources of income for the state. The legal basis is the Income Tax Act.
Income tax return


Income tax is subject to income from
  • Agriculture and Forestry,
  • Commercial enterprise,
  • independent work,
  • non-self-employed work,
  • Capital assets
  • Rentals and leases as well
  • other income such as B. Income from a pension from the statutory pension insurance or income from private sales transactions.


Income Tax Act (EStG)

Related Links

  • Tax forms for the Federal Ministry of Finance
  • ELSTER home page
  • Further information on tax issues
  • The income tax to be paid is determined by applying the tax rate to the taxable income.
  • Numerous regulations (e.g. allowances, exemption limits, lump sums, special expenses, extraordinary burdens, variable tax rate) take your personal performance into account.
  • Living expenses (regularly e.g. expenses for food, clothing, housing) may not be deducted as business expenses or business expenses.

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