| ➽ Steuerberater-Verzeichnis | ||
| ➽ Finanzamt-Finder | ||
| ➽ Gemeindeschlüssel-Finder | ||
| ➽ Steuer-Glossar | ||
| ➽ Kleinunternehmer-Rechner | ||
| ➽ Umsatzsteuer-Rechner | ||
| ➽ USt-Id Nummer | ||
| ➽ Impressum | ||
Steuer-Glossar
| ➽ Steuerberater-Verzeichnis | ||
| ➽ Finanzamt-Finder | ||
| ➽ Gemeindeschlüssel-Finder | ||
| ➽ Steuer-Glossar | ||
| ➽ Kleinunternehmer-Rechner | ||
| ➽ Umsatzsteuer-Rechner | ||
| ➽ USt-Id Nummer | ||
| ➽ Impressum | ||
| English | German | Comment |
|---|---|---|
| Margin taxation | Differenzbesteuerung, Margenbesteuerung | |
| Married couples tax splitting | Ehegattensplitting |
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 rate | Grenzsteuersatz | |
| Merchant, Businessman | Kaufmann | |
| Margin tax | Margenbesteuerung, Differenzbesteuerung | |
| Maximum tax rate | Spitzensteuersatz | The maximum tax rate is 45 % in Germany. It is applied to the proportion of income that exceeds €260,533. |