Income tax determination

Income tax is a tax levied on the income of natural persons. The tax base is taxable income. Income tax is one of the most important sources of revenue for the state. The legal basis is the Income Tax Act.

In principle, the income tax return must be submitted electronically if you earn income as a farmer and forester, trader or freelancer. In other cases, voluntary electronic transmission is possible. The required control software is available from many commercial providers. The income tax return can also be created and transmitted free of charge via the online portal of the tax administration. Otherwise, you will receive the forms necessary for the preparation of the income tax return in all tax offices, at many cities and municipalities (e.B. citizens' offices).

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Income tax is subject to income from agriculture and forestry, commercial enterprise, independent 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 sales transactions.
The income tax payable is determined by applying the tax rate to the taxable income. Numerous regulations (e.B. allowances, exemption limits, lump sums, special expenses, extraordinary expenses, variable tax rate) take into account your personal performance as a taxpayer. Expenses for lifestyle (regularly e.B expenses for food, clothing, housing) may not be deducted as operating expenses or advertising expenses.

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Lower Saxony Ministry of Finance

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