Income tax assessment
Income tax is a tax levied on the income of individuals. 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.
Requirements
Income tax is levied on income from:
- agriculture and forestry,
- Commercial enterprise,
- self-employment,
- employment,
- 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.
Applications / forms
In principle, the income tax return must be submitted electronically if you earn income as a farmer or forester, tradesman or freelancer. In other cases, voluntary electronic transmission is possible. The control 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 necessary for the preparation of the income tax return from all tax offices, from many cities and municipalities (e.g. citizens' offices).
What are the fees?
None.
Fee: free of charge
Process flow
The income tax payable is determined by applying the tax rate to the taxable income. Numerous regulations (e.g. allowances, exemption limits, lump sums, special expenses, extraordinary burdens, variable tax rate) take into account your personal capacity as a taxpayer. Lifestyle expenses (regularly, e.g. expenses for food, clothing, housing) may not be deducted as business expenses or income-related expenses.
