The Income Tax Act (EStG), in particular:
- § 31 Income Tax Act (EStG) - family benefit equalisation
- § 32 Income Tax Act (EStG) - Children, allowances for children
- § 39 Income Tax Act (EStG) - wage tax deduction characteristics
- § Section 39e Income Tax Act (EStG) - Procedure for the creation and application of electronic wage tax deduction features