Steuer-Glossar

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EnglishGermanComment
Margin taxationDifferenzbesteuerung, Margenbesteuerung
Married couples tax splittingEhegattensplitting

Married couples can file a joint income tax return. Their taxable income is added up and halved. Each spouse then pays tax on half of their income.

 

If one spouse is on a higher level of income than the other spouse, the total tax burden is much lower than for individual taxpayers.
Marginal tax rateGrenzsteuersatz
Merchant, Businessman Kaufmann
Margin taxMargenbesteuerung, Differenzbesteuerung
Maximum tax rateSpitzensteuersatzThe maximum tax rate is 45 % in Germany. It is applied to the proportion of income that exceeds €260,533.