The Distribution of Income of Self-employed, Entrepreneurs and Professions as Revealed from Micro Income Tax Statistics in Germany

SUM OF ALL INCOME (Summe der Einkünfte)
as the sum from the seven income types (after
deduction of professional outlay
(Werbungskosten)∕business allowances
(Betriebsausgaben)_____________________________

+

Amount still to be taxed (nachzuversteuernder

Betrag) (§ 10a EStG)___________________________

+

Dissolved accumulation reserves
(§ 58 Abs. 2 EStG)____________________________

+

Amount to be added (Hinzurechnungsbetrag)
(§ 2 Abs. 1 Satz 3 AIG)__________________________

?

Old-Age exemption (Altersentlastungsbetrag)

(§ 24a EStG)__________________________________

?

Exemption for persons working in agriculture and
forestry (§ 13 Abs. 3 EStG)_______________________

=

TOTAL INCOME (Gesamtbetrag der Einkünfte)

?

Special Expenditures (§§ 10, 10b, 10c EStG)

?

Taxably favourable profits not withdrawn
(§ 10a EStG)__________________________________

?

Extraordinary tax burdens (§§ 33 bis 33c EStG,
§ 33a EStG in conjunction with § 52 Abs. 22 and
23, §53a EStG)________________________________

?

Favourable tax rate for self-utilisation of
accommodation (§ 10e EStG)__________________

?

Loss deduction (§ 10d EStG,
§ 2 Abs. 1 Satz 2 AIG)_________________________

=

INCOME (Einkommen)

?

Child Allowance (§ 32 Abs. 6 EStG)

?

Household budget allowance (§ 32 Abs. 7 EStG)

?

Tariff/Progressive allowance (§ 32 Abs. 8 EStG)

?

Amount remaining exempt according to
§ 46 Abs. 3 EStG, § 70 EStDV__________________

?

Special allowance for persons limitedly liable to
pay tax (§ 50 Abs. 3 EStG)

=

TAXABLE INCOME (zu versteuerndes

Einkommen)_______________________________