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Income tax is a tax levied on the income of natural persons. The basis of assessment is the taxable income. Income tax is one of the state's most important sources of revenue.

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 ability to pay tax.

Income tax is levied on income from

• Agriculture and forestry,
• business operations,
• self-employed work,
• self-employed work,
• capital assets,
• letting and leasing and
• other income specified in Section 22 of the Income Tax Act (EStG) (e.g. income from a pension from statutory pension insurance or income from private sales transactions).

To make it easier to process tax returns, the federal and state tax administrations have developed a procedure for the electronic transmission of tax return data to the tax offices. Citizens who do not require any further assistance in completing their tax returns can use the digital Elster form 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.

Income tax return and more with ELSTER

Tax returns can also be submitted electronically (without paper) via "My ELSTER - your online tax office". Personal data is already available electronically and can be transferred to the return at the click of a mouse. Other advantages are the estimated tax calculation for the tax return and the electronic transfer of the tax assessment to the personal ELSTER account. ELSTER Online

Citizens with pension and/or retirement income can simply use ELSTER for their tax return. To do so, they must first apply for an access number. This is sent by post. Once you have received the access number, you can start using einfachELSTER and complete and submit your income tax return online. It is not possible to calculate a tax estimate for the tax return.

Please contact your local tax office.