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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.

Please contact your local tax office.