Pay income tax
Description
Income tax is a tax levied on the income of natural persons. The basis of assessment is taxable income. Income tax is one of the state's most important sources of revenue.
The income tax to be paid is determined by applying the tax rate to the taxable income. Numerous regulations (e.g. allowances, allowances, lump sums, special expenses, extraordinary charges, variable tax rate) take into account your personal capacity as a taxpayer.
Income tax is payable on income from:
- agriculture and forestry,
- Commercial enterprise,
- independent work,
- employment,
- Capital assets
- Renting and leasing as well as
- other income referred to in § 22 of the Income Tax Act (EStG) (e.g. income from a pension from the statutory pension insurance or income from private sales transactions).
Please contact your responsible tax office.
To make it easier to process tax returns, the tax administrations of the federal and state governments have developed a procedure for the electronic transmission of tax return data to the tax offices. Citizens who do not need any further help to complete their tax returns can use the digital Elsterform provided free of charge by the administration.
The electronic tax return, the Elster software, is also made available free of charge to commercial providers for integration into tax, financial and payroll accounting software.
The text was automatically translated based on the German content.
