Income tax

Income tax is a tax levied on the income of natural persons. The taxable income is the taxable income. Income tax is one of the state's main sources of income. The legal basis is the Income Tax Act.

In principle, the income tax return must be transmitted electronically if you earn income as a farmer, 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, in many cities and municipalities (e.B. citizens' offices). Furthermore, the corresponding tax return forms are available for download on the homepage of the State Tax Office.

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Preconditions
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 payable 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 the living (regularly e.B. expenses for food, clothing, housing) may not be deducted as operating expenses or advertising costs.

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Last update or date of publication
02.03.2020