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Basic Tax-Free Allowance

The portion of income that remains tax-free.

Up to the amount of the basic tax-free allowance, your taxable income remains free of tax, as it secures the basic subsistence level. Only above that amount does income tax apply. The amount is adjusted regularly.

The relevant statutes

§ 32a EStG

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Related terms

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