There is no income tax liability if your taxable income does not exceed the basic tax-free amount. The basic tax-free amount is €10,347 for single taxpayers in 2022. For married couples/life partners assessed jointly, the basic tax-free amount doubles to €20,694. If your income exceeds the basic tax-free amount, the incurrence of an income tax liability depends on the type of income received in the specific individual case. For example, every employee is entitled to a lump-sum employee allowance of €1,200 (until 2021: €1,000).
You can determine your expected income tax using the wage and income tax calculator of the Federal Ministry of Finance.