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

Income from

• agriculture and forestry,
• commercial enterprise,
• independent work,
• employment as a non-self-employed person,
• Capital assets
• renting and leasing as well as
• other income, such as income from a pension from the statutory pension insurance scheme or income from private sales transactions.

None.

The income tax payable is obtained by applying the tax scale to taxable income. Your personal ability as a taxpayer is taken into account by numerous regulations (e.g. allowances, exemption limits, lump sums, special expenses, extraordinary charges, variable tax rate). Lifestyle expenses (usually e.g. expenses for food, clothing, housing) may not be deducted as operating expenses or business expenses.

Please contact the tax office responsible for you.

In principle, the income tax return must be submitted electronically if you earn income as a farmer and forester, trader or freelancer. In other cases, voluntary electronic transmission is possible. The required tax software 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 will receive the forms necessary for the preparation of the income tax return at all tax offices, at many cities and municipalities (e.g. citizens' offices). Furthermore, the corresponding tax return forms are available for download on the homepage of the State Tax Office.