Legal Lexicon

Einkommensteuer

Personal Budget

A personal budget helps you keep track of and control your finances. Learn how to plan and save smartly – start your financial planning now!

Joint Taxes

Joint taxes are revenues that are jointly taxed and shared by the federal government, states, and municipalities. Learn more about their significance in the tax system!

Exceptional Burdens

Exceptional burdens are unforeseeable expenses that significantly impact income. Find out when you can benefit from tax relief!

Supplementary Assessment Notice

The supplementary assessment notice adds to a tax assessment in case of new information. Learn more about the process and implications – discover the article now!

Supervisory Board Tax

The supervisory board tax is a levy on the remuneration of supervisory board members. Learn more about its origin and impact – now in the article!

Retirement Allowance Exemption

The retirement allowance exemption reduces the tax burden on retirement benefits. Learn more about eligibility and calculation in the article!

Mixed Expenses

Mixed expenses contain both private and business components. Learn how to separate them correctly and account for them properly for tax purposes! More in the article.

Tax

Taxes are levies imposed by the state to finance public tasks. Learn more about the types, purpose, and effect of taxes in the article!

Determination of Tax Bases

The determination of tax bases clarifies key facts for tax calculation. Learn more now in the detailed lexicon article!

Individual Assessment

Individual assessment refers to the separate tax declaration of spouses. Learn more about the advantages and disadvantages – discover them now in the article!

Absorption Principle

The absorption principle explains how costs are allocated in costing. Curious? Learn more in the detailed encyclopedia article!

Care Allowance Exemption

The care allowance exemption reduces the tax burden for care and support. Find out how you can benefit from it – read the full article now!