Steuerklassen (tax classes), progressive rates, church tax, and the complex but thorough German tax system.
| Income (€) | Rate |
|---|---|
| €0 — €11,604 | 0% (Grundfreibetrag) |
| €11,605 — €17,005 | 14% (entry zone) |
| €17,006 — €66,760 | 14-42% (progressive) |
| €66,761 — €277,825 | 42% |
| €277,826+ | 45% (Reichensteuer) |
+ Solidaritätszuschlag (5.5% of income tax, only for high earners) + Church Tax (8-9% of income tax)
• Klasse I: Single, no children
• Klasse II: Single
parent
• Klasse III: Married (higher earner)
• Klasse
IV: Married (equal earners)
• Klasse V: Married (lower
earner)
• Klasse VI: Multiple jobs
• When: By July 31 (next year)
• How: ELSTER (free
online) or Taxfix app
• Steuerberater: Tax advisor (common in
Germany)
• Avg refund: €1,500+!
• Worth doing: Most
people get money back
• Werbungskosten: Work expenses deductions
• Church Tax (Kirchensteuer): 8-9% OF income tax. Opt out at Amt (office) —
saves hundreds!
• Health insurance: Tax-deductible
•
Commuting (Pendlerpauschale): €0.30/km one-way
• Home
office: €1,260/year deductible
• VAT: 19% standard, 7%
reduced (food, books)