income tax

The income tax (abbreviation: LSt ) is an advance payment on the income tax .

It is levied as withholding tax on income from employment . The employer withholds them from the employee's wages and salaries and pays them to the tax office . If the employee submits an income tax return after the end of the calendar year , the wage tax will be offset against his final income tax liability.

For the specific national regulations see:

• Income tax (Germany)
• Income tax (Austria)
• Withholding tax (Switzerland) (no general income tax)