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assess income tax

  • Steuern und Abgaben 



    		

			

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Do you receive an income? If so, you are generally required by law to file an annual income tax return.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Based on the information you provide in your tax return, the tax office issues the income tax assessment. The amount of tax depends on the amount of income. When calculating the income, the expenses incurred for work ("income-related expenses"), insurance contributions, medical expenses and various other expense items are also taken into account.

								    

									    Requirements
The obligation to file an income tax return depends on the type of income and the amount of income. 

1) If  only wages  are received for which income tax has already been withheld, there is only an obligation to submit an income tax return under certain conditions, e.g. if 


  • the wages were received from several employers
  • the tax class combination III / V or IV / IV with factor has been applied to spouses / civil partners in the course of the year
  • an allowance has been taken into account when deducting income tax and the salary earned in the calendar year is higher than the sum of the basic allowance, the employee lump sum and the special expenses lump sum. In the case of spouses who can be jointly assessed for income tax, the sum of the double basic allowance, the employee lump sum and the double special expenses lump sum is decisive
  • the employer has not calculated the wage tax for other remuneration (such as bonuses, severance pay) according to the rules for current wages
  • parents who are not taxed jointly apply for an allowance for education away from home or for a lump sum for disabled persons to which a joint child is entitled to be split differently than half.

2) If the income is made up of other income  in addition to   wages  (e.g. rental income, pensions, self-employment/commercial activity), the tax declaration obligation depends on the amount of the other income. 

If this (other) income exceeds the amount of EUR 410 in a calendar year, there is an obligation to submit an income tax return. 

The annual amount of EUR 410 also applies to the receipt of tax-free wage replacement benefits (e.g. unemployment benefit, sickness benefit, parental benefit). As these benefits have an influence on the tax rate (so-called progression proviso), a tax return must also be submitted if the amount of EUR 410 is exceeded. 

3) If, on the other hand, no wages are received, but the income consists  exclusively of other income  (e.g. rental income, pensions, self-employment/commercial activity), an income tax return must be submitted if the total amount of income exceeds the so-called basic tax-free allowance. This requires a case-by-case assessment. 

In 2025, this basic tax-free allowance amounts to 


  • Single persons: 11,784 EURO / in 2023: 10,908 EURO
  • for jointly assessed spouses/life partners: 23,568 EURO / in 2023: 21,816 EURO

      Information on the simplified declaration for retirement income can be found under Publications.