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Schleswig-Holstein

Income tax

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

Income tax is a tax levied on the income of individuals. The basis of assessment is taxable income. Income tax is one of the most important sources of revenue for the state. The income tax payable is determined by applying the tax rate to the taxable income. Numerous regulations (e.g. allowances, exemption limits, lump sums, special expenses, extraordinary burdens, variable tax rate) take into account your personal capacity as a taxpayer. Lifestyle expenses (regularly, for example, expenses for food, clothing, housing) may not be deducted as business expenses or income-related expenses. This also applies to expenses incurred by the taxpayer's economic or social position, even if they promote his profession or activity.

Income tax is levied on income from:

  • agriculture and forestry,
  • Commercial enterprise,
  • self-employment,
  • employment,
  • Capital assets
  • renting and leasing as well as
  • other income referred to in Section 22 of the Income Tax Act (EStG) (e.g. income from a pension from the statutory pension insurance scheme or income from private sales transactions).

The tax administrations of the federal and state governments have developed a procedure for the electronic transmission of tax return data (ELSTER) to the tax offices. For the income tax return, the free software ElsterForm is available.


Who should I contact?

To the tax office responsible for you.

Legal basis
Applications / forms

The forms required for the preparation of the income tax return can be obtained from all tax offices in Schleswig-Holstein as well as from many cities and municipalities.

Information on the electronic submission of tax return data can be found under Elster and ElsterFormulare.

What else should I know?

Further information on the subject of taxes can be found on the website of the Federal Ministry of Finance (BMF).

Author

The text was automatically translated based on the German content.

Who should I contact?

To the tax office responsible for you.

Legal basis

Applications / forms

The forms required for the preparation of the income tax return can be obtained from all tax offices in Schleswig-Holstein as well as from many cities and municipalities.

Information on the electronic submission of tax return data can be found under Elster and ElsterFormulare.

What else should I know?

Further information on the subject of taxes can be found on the website of the Federal Ministry of Finance (BMF).

Author

The text was automatically translated based on the German content.

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