Tax base (tax law)
The tax base is the technical, physical or monetary quantity that serves as the basis for calculating the tax so that the applicable tax rate can be determined and the tax liability can be determined.
Examples:
- The engine capacity or weight for road tax
- The taxable income for income tax
- The amount of the transaction in sales tax
Simplified example
In the case of employees , the entire gross wage is not taxed. There are several allowances for them in Germany . At least the employee lump sum ( income-related expenses ), the pension lump sum and the special expenses lump sum are deducted from the gross amount. The remaining amount would be the tax base (taxable income).
Beispiel Steuerklasse I oder IV für das Jahr 2014:
30.000 € Bruttoarbeitslohn (jährlich)
— 1.000 € Arbeitnehmerpauschale (Werbungskosten)
— 4.266 € Vorsorgepauschale
— 36 € Sonderausgabenpauschale
= 24.698 € Bemessungsgrundlage (zu versteuerndes Einkommen)
Darauf wird der Einkommensteuertarif angewendet, der den Grundfreibetrag
von 8.354 € automatisch berücksichtigt. Damit ergeben sich:
3.951,00 € Lohn- bzw. Einkommensteuer (jährlich)
217,30 € Solidaritätszuschlag (jährlich)
For single parents, a single parent tax relief of 1,308 euros also applies in Germany , which reduces the assessment base in the example to 23,390 euros per year. Income tax and the solidarity surcharge are reduced to EUR 3,574 and EUR 196.57, respectively.
Legal bases
The German legislator expressly uses the term assessment basis in various places , u. a. in the
- Income tax : The assessment basis is the taxable income according to Section 2 (5 ) sentence 1 of the EStG
- Corporate income tax : The assessment basis is the taxable income § 7 KStG
- Sales tax : The assessment basis is the fee or the value of the imported items § 10 and § 11 UStG
- Motor vehicle tax: The assessment basis is the cubic capacity, the total weight or the pollutant emissions § 8 KraftStG
See also
Individual evidence
- ↑ Wage and income tax calculator of the Federal Ministry of Finance ( Memento of the original from March 4, 2016 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Wage and income tax calculator of the Federal Ministry of Finance ( Memento of the original from April 1, 2016 in the Internet Archive ) Info: The archive link has been inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice.
