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Measures List
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Measure Name
Date when measure came into force
Income tax - Increased basic allowance 2014/01/01
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Generic Tax Name Personal income tax - Income tax
Tax name in the national language Einkommensteuer
Tax name in English Income tax
Member State DE-Germany
Tax in force since 1920/03/29
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

The legal basis for taxing the income of individuals is provided by the Income Tax Act as published on 8 October 2009 (Federal Law Gazette I, p. 3366 and p. 3862), last amended by Article 4 of the Act Adapting the Fiscal Code to the Union Customs Code and Amending Further Tax Provisions of 22 December 2014 (Federal Law Gazette I, p. 2417). In addition, income tax and wages tax guidelines have been issued as general administrative regulations with the consent of the Bundesrat to clarify moot points and questions of interpretation.




Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The federal government and Länder governments are entitled to 42.5% each, and local authorities to 15%.


Geographical Scope

Federal Republic of Germany

Domestic-source income of non-residents is Taxed
Not Taxed

Employment incomes of married couples are Taxed jointly
Taxed separately


Income tax law distinguishes between limited and unlimited tax liability. Individuals whose domicile or habitual abode is in Germany are subject to unlimited tax liability, that is, their total worldwide income is taxable.

The following are also subject to unlimited tax liability: public service personnel assigned to service abroad, and individuals who apply to be treated as taxpayers subject to unlimited tax liability if they can prove that at least 90% of all their income is subject to German income tax or if the income not subject to German income tax does not exceed the basic personal allowance (€8,354 as of 2014).

Individuals who have neither a domicile nor a habitual abode in Germany are as a rule subject to limited tax liability, which means that only certain parts of their income originating from domestic (i.e. German) sources are liable to income tax (for instance, income from a trade or business, from capital assets or from rentals and leasing). Accordingly, in tax assessments carried out on the basis of limited income tax liability, a number of the personal or family-related tax benefits described below – for example, certain special expenses or extraordinary financial burdens – cannot be taken into account to reduce tax, or can be taken into account only to a limited extent. Furthermore, neither the basic personal allowance nor the splitting method for married couples and couples living in a civil partnership (1) can generally be applied in this case.

As a rule, income tax is determined following the end of each calendar year based on the income received by the taxpayer during that year. The assessment procedure invariably commences with the taxpayer’s filing an income tax return stating the income received during the year in question. The tax payable is determined by way of a tax assessment notice.

Married couples/civil partners (1) may elect to be assessed either jointly or separately, provided that the spouses/civil partners (1) are both subject to unlimited tax liability or are treated as such and are not permanently separated; these conditions must be satisfied either at the start of or at some point during the calendar year.

If married couples/civil partners (1) elect to be assessed separately, each spouse/civil partner (1) is assessed on his or her income. Special expenses, extraordinary burdens and tax relief for expenditure on employment or services in or around the household are attributed to the spouse/civil partner (1) incurring them, unless the spouses/civil partners (1) opt for a 50/50 division. The assessment is made based on the basic rate of income tax without the splitting method.

In the case of joint assessment, the net incomes accruing to each spouse/civil partner (1) are aggregated and the couple is treated to all intents and purposes as a single taxpayer. Income tax is then determined by the income splitting method, with tax being computed according to the income tax scale on half of the joint income, and the result being doubled. Tax computed in this way is invariably lower than if the couple had filed separate returns.

(1) within the meaning of the Civil Partnership Act (Lebenspartnerschaftsgesetz – LPartG) of 16 February 2001 (Federal Law Gazette I 2001, p. 266)

Tax object and basis of assessment
As general rule, taxable income under personal income tax includes


Income considered Domestic income
Worldwide income (subject to double-tax relief)

Benefits in kind
The following benefits in kind are usually (partially or fully) taxable



Income tax is imposed on the income of individuals. Income tax on certain types of income is generally collected by being withheld from earnings (e.g. wages tax and capital yields tax).

Income from the following sources is subject to income tax:

  1. Agriculture and forestry
  2. Trade or business
  3. Independent personal services
  4. Dependent personal services
  5. Investment of capital
  6. Renting and leasing
  7. Other income designated in section 22 of the Income Tax      Act, such as income from statutory pensions or income from private sales      transactions.

Net income from agriculture and forestry, trade or business and independent personal services is the profit from such activity. Profits are computed on the accrual basis, as the excess of business receipts over business expenditure or, in the case of small-sized agricultural undertakings, on the basis of average rates (section 13a of the Income Tax Act). In accordance with section 4 subsection (4) of the Income Tax Act, business expenditure is such expenditure as is occasioned by the operation of a business.

Net income from other sources is computed by deducting the expenses made to realise, protect or preserve gross income (income-related expenses) from the total receipts of the source in question.

To obtain the adjusted gross income from all applicable sources, within the year of assessment positive and negative results within each source of income and between the separate sources of income may be offset – with the exception of those covered by the restrictions on offsetting losses in the context of separate loss offsetting categories (e.g., for losses from limited liability (section 15a of the Income Tax Act) or losses from tax deferral models (section 15b of the Income Tax Act)). Capital income subject to final withholding tax is an exception, however. Because it has already been taxed at a rate of 25%, it is not included in total income and cannot be offset against profits or losses from other sources of income.

Taxpayers who have reached the age of 64 before the beginning of the tax year can deduct a form of old-age relief. The relief is calculated as a percentage of the taxpayer’s wages and the positive sum of certain other items of income and is subject to a maximum limit.

Taxpayers who are single may deduct a relief amount of €1,308 per annum from the sum total of their income if at least one child belongs to their household, provided the taxpayer is entitled to the tax-free child allowance or child benefit (this is called Entlastungsbetrag für Alleinerziehende, or tax relief for single parents, section 24b of the Income Tax Act).

There remains what is known as adjusted gross income.

After applying allowances for the deduction of losses (loss carry-over or loss carry-back in a limited amount) taxable income is computed by deducting in particular special expenses and extraordinary financial burdens.

The taxable income determined in this manner forms the basis for the assessment of income tax according to the basic scale. This amount of tax, reduced by credits for foreign taxes paid and any applicable tax relief (e.g. tax relief for expenditure on employment or services in or around the household (section 35a of the Income Tax Act); tax relief for income from commercial undertakings – flat-rate crediting of trade tax to income tax liability (section 35 of the Income Tax Act)) and increased by certain amounts (e.g. where applicable by child benefit claims if tax-free child allowances have been deducted from taxable income because child benefit paid was not sufficient to effect the tax exemption stipulated in the constitution) is the assessable income tax.

Deductions, Allowances, Credits, Exemptions
Deduction for professional expenses.
The deduction is:


Deductions from the tax base
The following items are usually (partially or fully) deductible


There is a deduction for professional expenses. But it depends on the case which alternative (lump-sum amount, percentage of income, based on real expenses or based on capped expenses) may be applied.  

In general, the items marked above are deductible if certain conditions are met, e. g. travel costs are deductible if job- or profession-related.

The basic yearly allowance for an individual amounts to: 8,354.00  EUR/National currency
The basic yearly allowance for a couple amounts to: 16,708.00  EUR/National currency
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents

There is a tax allowance of € 2,184 for the subsistence of a child and an additional € 1,320 for minding and education or training needs (€ 3,504). The amount of this allowance is doubled in case of jointly assessed parents (€ 7,008).  If the value of the tax credit is less than the relief calculated applying the tax allowances, the taxpayer obtains the tax allowance instead of the tax credit (see below). It is also doubled for lone parents in cases where the other parent does not pay alimony.

Taxpayers who are single may deduct a relief amount of €1,308 per annum from the sum total of their income if at least one child belongs to their household, provided the taxpayer is entitled to the tax-free child allowance or child benefit (this is called Entlastungsbetrag für Alleinerziehende, or tax relief for single parents).

The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents
There are tax credits for:


As of 1 January 2010, there are increased tax credits of € 2,208 for the first and the second child, of € 2,280 for the third child and of € 2,580 for the fourth and subsequent children. If the value of the tax credit is less than the relief calculated applying the tax allowances (see above), the taxpayer obtains the tax allowance instead of the tax credit.

Losses can be
Carried-forward for Indefinite
Carried-back for Indefinite
Transferred to spouse or partner

Losses can be carried-forward for an unlimited period of time.

The following income is exempted from income tax



With regard to expenses of a provident nature, a distinction is made between contributions towards basic old-age provision and other provident expenses (section 10 subsection (1) number 2 in conjunction with subsection (3) or section 10 subsection (1) number 3 and 3a in conjunction with subsections (4) and (4a) of the Income Tax Act).

Contributions towards basic old-age provision are:

  • Contributions to the statutory pension system,
  • Contributions to the agricultural pension funds,
  • Contributions to the pension schemes for the free professions which provide benefits comparable to those of the statutory pension insurance,
  • Contributions to (private) pension agreements, the entitlements from which may not be used as collateral security, transferred by succession, ceded, sold or capitalised. Such insurance may only be paid out in the form of a monthly annuity for life and may not be paid before the age of 62 (and not before the age of 60 in the case of contracts concluded before 1 January 2012). Additional insurance cover may be taken out for surviving dependents or occupational disability/impairment of earning capacity.

All contributions to the above-mentioned forms of insurance (including the employers’ share of the contribution in case of employees required to take out pension insurance) are deductible up to a specified maximum amount. From the 2015 assessment period onwards, this maximum deductible amount is index-linked with the maximum contribution to the miners’ pension insurance system (West). For 2015, the maximum deductible amount is €22,172 (or €44,344 for married couples/civil partners who are assessed jointly1). For a transitional phase up until the year 2025, only a certain percentage of the relevant amounts will actually be deducted. From 2005 onwards, 60% will be deducted. This tax-free portion of pension costs will increase by 2 percentage points a year until it reaches 100 percent in 2025.

Rules on the deductibility of other provident expenses were revised as of 1 January 2010 under the Citizens Relief Act (Bürgerentlastungsgesetz). Until 2009, other provident expenses could be taken into account for tax purposes up to an amount of €2,400 or €1,500. These limits on deductions were both raised by €400 as of 1 January 2010, to €2,800 and €1,900 respectively. The €1,900 limit applies to taxpayers who, bearing none or part of the expense themselves, are entitled to a full or partial reimbursement of medical expenses or for whom certain tax-exempt payments are made towards their health insurance. Examples of such taxpayers include employees covered by compulsory insurance; civil servants; and old-age pensioners under the statutory pension insurance scheme who have compulsory statutory health insurance. All other taxpayers, that is, individuals who must pay the entire cost of their health insurance themselves, may deduct up to €2,800 of other provident expenses as special expenses. Spouses who file a joint tax return may each claim the respective deduction separately.

Other provident expenses besides contributions made to health insurance and to long-term care insurance include, e.g., contributions made to unemployment insurance, to occupational invalidity insurance and to accident or liability insurance. These expenses can be deducted up to the applicable limit.

A special rule applies to contributions to basic health insurance (offering a level of protection equivalent to that provided under social welfare assistance) and statutory long-term care insurance (social insurance for long-term care and private long-term care insurance covering the compulsory requirements). If the amounts of the contributions made for these purposes exceed the above-mentioned limit (of €1,900 or €2,800) applicable to other expenses of a provident nature, these amounts at least are tax-deductible as expenses of a provident nature. However, it is not then possible to deduct any further costs for other expenses of a provident nature. In other words, if a taxpayer who, bearing none or only part of the contributions himself, is entitled to complete or partial refund or assumption of healthcare costs and spends more than €1,900 on his contributions to basic health insurance and to statutory long-term care insurance, he can claim the full amount as a tax deduction. The amount is not capped. Not all health insurance contributions are considered to be for basic insurance. Some examples of contributions, or parts of contributions, that are not for basic insurance include those that finance the following: sick pay, daily insurance payouts in case of illness, and the provision of optional extras such as treatment by a consultant or a single-bed room.

To ensure that the amendments made to the law in the past do not disadvantage anyone, the amounts each individual would be able to deduct from tax under the old law (prior to 31 December 2004) and under the new law are compared for the years 2005 to 2019, as provided for under the 2009 law. The more favourable variant for the taxpayer is then used in each case.

From the 2010 assessment period onwards, a flat-rate allowance for provident expenditure will only be available in the wages-tax calculation (see also the section on wages tax). No flat-rate allowance for provident expenditure is taken into account in the income tax assessment.

Riester incentives are available to those who are affected economically by the lowering of pension levels under the 2001 reform of pensions and pension benefits and who continue to actively participate in the relevant old-age pension system (particularly those for whom membership in the statutory pension insurance system or the farmers’ pension insurance scheme is mandatory, as well as civil servants and persons treated as such). They consist of an additional special expenses deduction for contributions to certain old-age pension products, complemented by a supplement that is independent of tax bracket. The old-age pension supplement comprises a basic supplement of €154 plus (a) child supplement(s). The recipient of child benefit – the mother in the case of married parents, or, upon application, the father – is entitled to the child supplement of €185 for children born before 2008 and €300 for children born in or after 2008. Payment of the full old-age pension supplement requires a minimum own contribution (of 4% of the relevant income and no more than €2,100). If the own contribution is lower, the supplement is reduced accordingly. If the own contribution is lower, the supplement is reduced accordingly. As part of the income tax assessment, the tax office reviews whether it is more favourable for the taxpayer to receive a special expenses deduction of up to €2,100 or the supplement. If the special deduction offers greater tax advantages than the supplement, the additional special expenses deduction is granted. In certain cases (i.e. indirect eligibility for the supplement), the special expenses deduction is increased to a maximum amount of €2,160.

Maintenance payments of up to €13,805 to a divorced or permanently separated spouse/civil partner may be deducted as special expenses (section 10 subsection (1a) number 1 of the Income Tax Act). From the 2010 assessment year onwards, the maximum deduction of €13,805 is increased by the amount the payer of maintenance pays towards the basic health and statutory long-term care insurance of the divorced or permanently separated spouse/civil partner (1). For the recipient, the maintenance payments count as other income and, as such, are subject to income tax (section 22 number 1a of the Income Tax Act). This situation is known as limited real income splitting. This procedure must be applied for by the taxpayer making such payments, the application requiring the consent of the recipient.

Donations (gifts and membership contributions) serving charitable, benevolent or religious purposes or for the benefit of political parties within the meaning of section 2 of the Political Parties Act may be taken into account as special expenses, subject to fixed maximum limits. Membership contributions are not eligible for deduction if they are paid to institutions which are involved in the advancement of sport, cultural activities (if these primarily serve the purpose of leisure), local heritage and traditions, or, for example, the rearing of animals or cultivation of plants, or traditional customs.

Donations are deductible up to an amount equivalent to 20% of the donor’s adjusted gross income or up to four-tenths of a percent of the total revenue and the salaries and wages paid in the calendar year. When donations exceed this ceiling the residual amount is deductible in the subsequent assessment periods. Under section 10b subsection (1a) of the Income Tax Act, donations made to the capital reserves of foundations for the purpose of promoting tax-privileged purposes may, upon request by the taxpayer, be deducted for the current assessment period and the following nine assessment periods. These deductions may total up to €1 million in addition to the above-cited maximum deductions. Capital reserve donations that are not used within the ten-year deduction period under section 10b subsection (1a) of the Income Tax Act are shifted into a “donation carry-over” (Spendenvortrag) that is not subject to time limits under section 10b subsection (1) of the Income Tax Act. The maximum deductible amount of €1 million may be claimed only once within the ten-year period.

Special maximum limits apply to donations and dues to political parties. In addition, donations and dues to political parties and independent electoral associations attract tax relief under section 34g of the Income Tax Act amounting to 50% of these expenses, but not exceeding €825 in  case of individual assessment  or €1,650  in case of joint assessment. Besides this, donations to political parties within the meaning of section 2 of the Political Parties Act may be deducted as special expenses insofar as tax relief under section 34g of the Income Tax Act has not already been claimed for this. This additional deduction is limited to €1,650 per annum in case of individual assessment and €3,300 per annum in case of joint assessment.

Expenditure for the support and occupational training of children is taken into account in the family benefits system by the provision of a tax-free child allowance and an allowance for the minding and education or training needs of children, or by child benefits. This ensures tax exemption equivalent to the subsistence income and the minding and education or training needs of a child as stipulated in the constitution. To the extent not required for this purpose, child benefit serves to promote the family.

In the case of a married couple who are subject to unlimited tax liability and do not live together, child benefit is granted primarily to the parent who has care of the child. Each parent will be granted half of the tax-free child allowance and, if applicable, of the minding and education or training needs allowance. This will be set off in each case against half of the child benefit. However, one parent may receive the full tax-free child allowance if he or she essentially fulfils the obligation to support the child for the calendar year whereas the other parent fails to do so. This also leads to the transfer of the minding and education or training needs allowance. Apart from the requirements for the transfer of the child allowance, one parent may apply for the transfer of half of the other parent’s minding and educational or training needs allowance if the under-age child is not registered as living with that parent and that parent does not provide any child-minding services.

Extraordinary financial burdens of a general nature are deductible where taxpayers are forced for legal, moral or factual reasons to incur expenditure (e.g. as a result of ill health), insofar as such expenditure exceeds the burden they may reasonably be expected to bear themselves (graduated according to income and family status).

Subject to certain conditions, expenditure for the support and vocational training of another person may be deducted to a limited extent as an extraordinary financial burden.

For children under 14 years of age and children who are unable to support themselves because of a physical, mental or psychological disability that arose before their 25th birthday, two thirds (and no more than €4,000) of childcare expenses may be deducted per child as special expenses; this deduction may be made as of the 2012 assessment period. Since that time, the previously permissible deduction as work-related expenses or business expenses no longer applies (section 10 subsection (1) number 5 of the Income Tax Act).

To promote households as employers or customers of services, tax relief is granted on expenses for employment and services in and around the household, as well as for tradesmen’s services (section 35a of the Income Tax Act). Nursing and other forms of care services are also promoted. The tax relief is as follows:

  • For part-time, low-wage employment in or around the household (known as mini-jobs): 20% of the expenses, up to a maximum of €510 a year;
  • For other employment (employment subject to social security contributions) in or around the household, or for services commissioned in or around the household, other than tradesmen’s services, but including nursing and other care where appropriate: 20% of the expenses for the work, up to a maximum of €4,000 a year;
  • For tradesmen’s services commissioned: 20% of the expenses for the work, up to a maximum of €1,200 a year. Government-supported measures for which low-interest loans or tax-free subsidies are claimed are excluded from this tax relief.

Evidence of the expenses must be provided. The tax relief for employment and services in and around the household and for tradesmen’s services is only granted if the taxpayer has received an invoice for the expenses and the payment has been made to the account of the person who performed the services. In the case of low-wage, part-time employment, evidence can be provided in the form of the annual statement from the Minijobzentrale, the central agency in charge of administering these jobs. If the employment in or around the household is subject to social security contributions, where the general system for reporting and paying these contributions applies and wages tax is charged on either a flat-rate basis or in accordance with the information on the wages tax card provided, the general rules for providing evidence apply.

Rate(s) Structure
The following personal income tax rates apply to aggregate annual income (allowances not included)

The German personal income tax schedule is formula‑based. The calculations are based on a down to the next (full) EUR rounded amount of taxable income.

X is the taxable income.

T is income tax liability. 

Definitions and formulas for 2014 (amounts in EUR): 

Y = (X – 8,354) / 10,000

Z = (X – 13,469) / 10,000

T = 0 for X ≤ 8,354

T =  (974.58 · Y + 1,400) · Y for 8,355 ≤ X ≤ 13,469

T = (228.74 · Z + 2,397) · Z + 971 for 13,470 ≤ X ≤ 52,881

T = 0.42 · X – 8,239 for 52,882 ≤ X ≤ 250,730

T = 0.45 · X – 15,761 for 250,731 ≤ X.

Regional taxes
Regional taxes are (rate in capital region) A lump-sum amount:
A percentage of income:
A tax surcharge:

Local/municipal taxes
Local taxes are (rate in capital city) A lump-sum amount:
A percentage of income:
A tax surcharge:

Special surcharges
There are special surcharges in the form of:
Surcharge 1 : Name: Solidarity surcharge
A lump-sum amount:
A percentage of income:
A tax surcharge: 5.5 %

Church tax might be assessed as well if applicable.

Separate taxation
Separate taxation applies to the following items: Employment income
Income from business or self-employed activities
Income from sport and entertainment activities
Benefits in kind (company car, meal cheques, etc)
Pension income
Owner-occupied immovable property
Dividends 25.0 %
Interests from government bonds 25.0 %
Interests from corporate bonds 25.0 %
Interests from special saving accounts 25.0 %
Interests from deposits 25.0 %
Income from renting immovable property
Income from renting movable property
Capital gains on immovable property
Capital gains on movable property
Annuities from life insurance
Prizes and awards
Income from occasional activities
Revenues from donations and gifts
Revenues from lotteries and games activities

Withholding taxes
The tax is withheld when paid to residents on: Dividends: 25.00 %
Final Creditable
Interests from governments bonds: 25.00 %
Final Creditable
Interests from corporate bonds: 25.00 %
Final Creditable
Interests from special saving accounts: 25.00 %
Final Creditable
Interests from deposits: 25.00 %
Final Creditable



Tax rates on income in excess of the basic personal allowance of € 8,354/16,708 (individual assess-ment/joint assessment) increase in two linear-progressive zones from 14% (basic rate) to 42% (top rate) on taxable incomes of up to € 52,882/105,764 (individual assessment/joint assessment). The top rate will be increased by 3% to 45% on particularly high taxable incomes of €250,731/501,462 (individual assessment/joint assessment) and above.

In the two linear-progressive zones, the proportion of any additional income taken in tax (the marginal rate) increases in a straight line, but at differing gradients. In the upper proportional zone it remains constant. The total size of the burden imposed by the tax structure (the average rate) increases as income rises, approaching the top tax rate for very large incomes.

As a rule, the tax rate for private investment income is 25%.Upon application by the taxpayer, the tax for undistributed profits is reduced, in full or in part, to 28.25% (favourable treatment of retained earnings). If the profits are distributed at a later date, they are subject to retroactive taxation of 25%.

Tax due date

Generally the income tax return must be submitted by 31 May of the year after the tax is incurred.

Employees from whose earnings wages tax is withheld will be assessed for income tax only in certain circumstances, for instance if

  • more than €410 was earned either in additional income that was positive overall and did not require a tax deduction from the earner’s wages or salary, or in income or benefits which, while tax-free in themselves, are to be taken into account when calculating the progressive rate of tax;
  • the taxpayer received a wage or salary from more than one employer concurrently;
  • a tax-free allowance has been identified and the total wages or salary earned in the calendar year exceeded € 10,700 (limit as of 2014) or, in the case of married couples/civil partners (1) who meet the conditions set out in section 26 subsection (1) of the Income Tax Act, the total wages or salary earned by both spouses/civil partners (1) exceeded € 20,200  (limit as of 2014) and the component amounts of the allowance for statutory and private health and long-term care insurance taken into account when withholding wages tax are too high in comparison to the amount for deduction as special expenses;
  • in the case of spouses/civil partners (1) assessed jointly for income tax, both have earned a wage or salary and one was taxed using Class V or Class VI, or Class IV was used and a factor was entered;
  • wages tax was calculated for a taxpayer on income classed as “other remuneration”;
  • assessment is applied for, in particular to credit wages tax and capital yields tax against income tax.

An income tax return must also be submitted if:

  • either spouse/civil partner (1) applies for separate assessment,
  • an application is made for a loss from income other than that derived from dependent personal services to be taken into consideration, for example because depreciation allowances are claimed in accordance with section 7 of the Income Tax Act on real property,
  • they claim the reduced rate for extraordinary income.

The following are credited against the assessed tax:

  • Any income tax prepayments made for the current tax year. These payments are made in accordance with a prepayment notice issued by the tax office based on the estimated tax liability for the year, which obliges the taxpayer to make quarterly advance payments on income tax due (on 10 March, 10 June, 10 September and 10 December).
  • Any income tax withheld at source (wages tax and capital yields tax, to the extent that the withholding tax does not have the effect of definitively discharging tax liability in respect of such yields).

Where final accounting shows that additional tax is due, the taxpayer must make a final payment of this amount. If current prepayments exceed the tax liability, the excess is refunded.

Tax collector

The Income tax is collected by the tax authorities of the Länder.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d51mb

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 35,002.00 EUR 1.27
2011 30,846.00 EUR 1.14
2010 31,071.00 EUR 1.20
2009 32,178.00 EUR 1.31
2008 35,489.00 EUR 1.39
2007 29,357.00 EUR 1.17
2006 23,405.00 EUR 0.98
2005 17,056.00 EUR 0.74
2004 13,745.00 EUR 0.60
2003 12,804.00 EUR 0.58
2002 14,402.00 EUR 0.65
2001 14,272.00 EUR 0.66
2000 16,210.00 EUR 0.77