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What are the legal bases for income tax?

Wage tax is a special form of income tax, i.e. not a tax of its own kind.

The legal basis is the Income Tax Act (EStG).
In addition to the wage tax regulations of the EStG, the Wage Tax Implementation Ordinance has been issued. It contains legal provisions on the deduction of wage tax insofar as this is not conclusively regulated in the Income Tax Act.

 

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