Einkommensteuer Festsetzung

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 tax base is the taxable income. Income tax is one of the most important sources of government revenue. The legal basis is the Income Tax Act.

Income tax is levied on income from

• Agriculture and forestry,
• business operations,
• self-employment,
• non-self-employed work,
• capital assets
• renting and leasing, and
• other income such as income from a pension from the 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. tax allowances, exemption limits, lump sums, special expenses, extraordinary burdens, variable tax rate) take into account your personal capacity as a taxpayer. Expenses for living expenses (e.g. regular expenses for food, clothing, housing) may not be deducted as business expenses or income-related expenses.

Contact the tax office responsible for you. You can find this out using the tax office search on the website of the Federal Central Tax Office.

The income tax return must generally 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 the income tax return from all tax offices and from many cities and municipalities (e.g. citizens' offices).