Taxable profit

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In Germany, the taxable income ( zvE ) forms the assessment basis for the tax assessment of income tax and corporation tax . In Switzerland, the term taxable income is used for this .


Income tax in Germany

Income Income Income zvE.png

Relevant for income tax in Germany is the taxable income that the taxpayer received in the assessment period (calendar year) ( assessment basis ).

This is determined by first reducing the income by the advertising costs or the operating expenses ( objective net principle ), depending on whether the taxpayer is an employee or a self-employed person. In the case of employees, the income in the tax assessment is referred to as gross wages . The result of this calculation is the income . It should be noted that there are a total of seven types of income in Germany .

The taxable income is then calculated from the income (according to § 2 EStG ) by essentially reducing it by the following amounts (subjective net principle):

The latter are, for example, non-binding amounts (up to € 410 or € 820 for non-work income of employees) within the framework of hardship compensation according to Section 46 Paragraphs 3 and 5 EStG with Section 70 EStDV for compulsory assessments .

Corporation tax

The corporation tax is measured according to the taxable income of the corporation ( § 7 Abs. 1 KStG ). The starting point is regularly the profit , which after various corrections - mainly due to non-deductible business expenses - forms the income. After deduction of the exemptions according to § 24 and § 25 KStG, the taxable income results.

Individual evidence

  1. cf. Section 2 (5) sentence 1 EStG
  2. cf. Section 8 (1) sentence 1 KStG
  3. cf. DBG Art. 17ff