Income Tax

Tax on the income of natural persons.

Income tax is levied on taxable income, which arises from seven categories of income, for example employment, capital, or rental. The tax rate rises with income (progression). Up to the basic allowance, income remains tax-free.

The relevant statutes

§ 2 EStG

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Related terms

Wage Tax
Categories of Income

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General explanation for self-help, not legal advice (RDG). Individual cases may differ: if in doubt, contact a consumer advice center or a lawyer.