Einkommensteuer

Income tax is a tax levied on the income of natural persons.

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 legal basis is the Income Tax Act.

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.

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.

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.