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

TAX AMOUNT

According to basic table/splitting tables or
according to the rate of taxation when applying
the Progression Reservation (§ 32b EStG)________

+

Tax on income which is subject to a reduced rate
of taxation (§§ 34, 34b, 34c Abs. 4 EStG)

=

TARIFF INCOME TAX (Tarifliche
Einkommensteuer) (§ 32a Abs. 1 und 5 EStG)

?

Foreign taxes (§ 34c Abs. 1 und 6 EStG, § 12

AStG)___________________________________

?

Tax reductions for persons working in agriculture
and forestry (§ 34e EStG)_______________________

?

Tax reduction for income attained in Berlin-West
according to § 21 BerlinFG_____________________

+_________

Taxes according to § 34c Abs. 5 EStG___________

?

Building children allowance (Baukindergeld)

(§ 34f EStG)___________________________________

?

Tax reductions on expenses incurred in the
support of political parties, voting communities or
membership fees (§ 34g EStG)__________________

?

Tax reductions on burdens as a result of
Inheritance Tax (§ 35 EStG)____________________

+      ~

Supplementary tax according to §§ 30, 31 EStDV

=

FIXED INCOME TAX (Festzusetzende
Einkommensteuer) (§ 2 Abs. 6 EStG)______________