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Private
individual Income Tax Germany
by
Martin
Wilke
Accounting
& Management
Consulting International GmbH
Tax Liability:
a) limited tax liability:
-
without
residence in Germany
-
taxed is
only the income in Germany
-
deduction
of business expenses / professional expenses
as far as expenses are related to the income
in Germany tax rate at least 25%.
b) unlimited
tax liability:
| basic amount exempt from tax 1998 |
DM 12,365,-- |
| minimum tax rate 1998 |
25,9% |
| maximum tax rate 1998 |
53,0% starting from DM 120,042,--
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| basic amount exempt from tax 1999 |
DM 13,067,-- |
| minimum tax rate 1999 |
23,9% |
| maximum tax rate 1999 |
53,0% starting from DM 120,042,-- |
tax rates married
| basic amount exempt from tax 1998 |
DM 24,731,-- |
| minimum tax rate 1998 |
25,9% |
| maximum tax rate 1998 |
53,0% starting from DM 240,084,-- |
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| basic amount exempt from tax 1999 |
DM 26,135,-- |
| minimum tax rate 1999 |
23,9% |
| maximum tax rate 1999 |
53,0% starting from DM 240,084,-- |
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| basic amount exempt from tax 2000 & 2001 |
DM 26,999,-- |
| minimum tax rate 2000 & 2001 |
22,9% |
| maximum tax rate 2000 & 2001 |
51,0% starting from DM 229,392,-- |
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