Taxation of income of individuals - General
Subject matter of income tax is the income of natural persons. The income tax on certain income is collected by way of deduction at source (e.g. salaries and wages and on capital yields).
By taking certain case or person related conditions of the taxpayer into consideration, the income tax wants to accommodate the financial capacity. Income tax also increasingly serves economic, business and social policies and similar targets. These tax measures - apart from the regulations which are laid down in the income tax act (Einkommensteuergesetz) - are regulated in special laws, such as, for example, the so called Assisted Area Law (Fördergebietsgesetz).
Further information on income tax can be found using the navigation bar on the left.
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