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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.

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.


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.

What are the fees?


Fee: free of charge

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).

Technically approved by

Ministry of Finance Rhineland-Palatinate


The text was automatically translated based on the German content.

Data protection information

Landkreis Emsland
Address: Ordeniederung 1 , 49716 Meppen
Postal address: Post Office Box 15 62 , 49705 Meppen
Telephone: 05931 44-0
Fax: 05931 44-3621
Transport Connection:
Station Haltestelle Kreishaus
Bus: 993

Building Access
elevator available, wheelchair-accessible
bank account:
recipients: Landkreis Emsland
bank: Emsländische Volksbank
IBAN: DE26266600600120050000
recipients: Landkreis Emsland
bank: Sparkasse Emsland
IBAN: DE39266500010000001339
recipients: Landkreis Emsland
bank: Postbank Hannover
IBAN: DE36250100300012132306


Marc-André Burgdorf
responsible for:
Bernd Otten (Datenschutzbeauftragter)
Telephone: 05931 44-1605
Fax: 05931 44-391605
responsible for:

Landesbeauftragte für den Datenschutz Niedersachsen
Address: Prinzenstraße 5, 30159 Hannover
Telephone: +49 511 12045-00
Fax: +49 511 12045-99

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)