Income tax

The income tax payable is calculated by applying the tax rate to the taxable income. Numerous regulations (e.g. allowances, exemption limits, lump sums, special expenses, extraordinary expenses, variable tax rate) take into account your personal capacity as a taxpayer. Expenses for living expenses (regularly e.g. expenses for food, clothing, housing) may not be deducted as business expenses or income-related expenses.

Please contact the tax office responsible for you.

• Tax office search at the Federal Central Tax Office

Income tax is levied on income from

• Agriculture and forestry,
• business operations,
• self-employed work,
• employment,
• capital assets
• letting and leasing and
• other income such as income from a pension from statutory pension insurance or income from private sales transactions.

None.

• Income Tax Act (EStG)

The income tax return must always be submitted electronically if you earn income as a farmer, forester, trader or freelancer. In other cases, voluntary electronic submission is possible. The tax software required for this is available from many commercial providers. However, the income tax return can also be prepared and submitted free of charge via the online portal of the tax authorities.

Otherwise, you can obtain the forms required to prepare your income tax return from all tax offices and many towns and municipalities (e.g. citizens' offices). The relevant forms are also available in theForms Management System (FMS) of the Federal Tax Administrationfor download.

• ELSTER
• Forms Management System (FMS) of the Federal Finance Administration

30.01.2025