請問有人知道德國工作要付的所得稅率是多少嗎? TKS
差一點成帥哥
供大家參考~
如有錯誤 也請大家更正
謝謝 ^^
http://www.worldwide-tax.com/germany/germany_tax.asp
A foreign resident who is employed in Germany pays tax only on income earned in Germany.
To be considered a German citizen, a test must be met of either a life centered in Germany or a continuous stay of 6 months in Germany.
A partnership is not a separate body for tax purposes. The income from the partnership is divided between the partners who will then each pay their tax as an individual on their share according to their share in the partnership.
An employer is obligated to deduct the tax payable, income tax and social security immediately on a monthly basis from income earned as a wage.
A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The advance payment is made once every three months.
Certain payments, as specified below, are deducted from taxable income.
Germany individual income tax rates ,2011
Tax % Tax Base (EUR)
0 Up to 8,004
14% 8,005-52,881
42% 52,882-250,730
45% 250,731 and over
Note: The rates are before solidarity tax,all individuals,and business tax-for business income.
Members of the church pay 8%-9% church tax.
如有錯誤 也請大家更正
謝謝 ^^
http://www.worldwide-tax.com/germany/germany_tax.asp
A foreign resident who is employed in Germany pays tax only on income earned in Germany.
To be considered a German citizen, a test must be met of either a life centered in Germany or a continuous stay of 6 months in Germany.
A partnership is not a separate body for tax purposes. The income from the partnership is divided between the partners who will then each pay their tax as an individual on their share according to their share in the partnership.
An employer is obligated to deduct the tax payable, income tax and social security immediately on a monthly basis from income earned as a wage.
A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The advance payment is made once every three months.
Certain payments, as specified below, are deducted from taxable income.
Germany individual income tax rates ,2011
Tax % Tax Base (EUR)
0 Up to 8,004
14% 8,005-52,881
42% 52,882-250,730
45% 250,731 and over
Note: The rates are before solidarity tax,all individuals,and business tax-for business income.
Members of the church pay 8%-9% church tax.