The tax calculation
| Taxable regular gross salary | Bruttoverdienst | A |
| Add | Regular benefits-in-kind | Sachleistungen | B |
| Total | Taxable remuneration | Lohnsteuerpflichtiger Verdienst | C |
| Less | Personal tax allowances (see below) | ³§³Ù±ð³Ü±ð°ù´Ú°ù±ð¾±²ú±ð³Ù°ùä²µ±ð | (D) |
| Add | Personal additional taxable amounts | Hinzurechnungsbetrag | E |
| Total | Wage taxable gross amount, subjected to tax deduction | Steuerbrutto | F |
The tax calculation involves determining the Steuerbrutto, which is used to find the tax deduction level in the tax tables. Note that low earners may be subject to a flat-rate wage deduction (not covered here as it applies only to very low earners).
The German Ministry of Finance has also made a flow chart available to assist
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Web page updated on 17 Mar 2025 14:54