If you are self-employed in Germany, it is important to understand how your yearly income tax is calculated. This article will break down the steps and processes of calculating your yearly income tax.
Here is a breakdown of how your income tax is calculated:
+ Your freelance income (automatically reported from the EÜR)
- Your deductible business expenses (automatically reported from the EÜR)
+ Your gross income as employee (if relevant)
+ Your other sources of private income (if relevant)
- Your health insurance, pension, and other private deductible expenses
= Taxable income
If your taxable income is below 10.347€ (for 2022), you will not have to pay income tax. For anything above this amount, the progressive tax brackets will apply (14% rising progressively to 42%).
In Accountable, you can file the EÜR and income tax returns directly from the taxes screen.
At the last step of your income tax return, you will see a real-time projection of your taxable income at the end of the year, and an estimate of how much income tax you will have to pay.
Author - Valesca Wilms
As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.
Who is Valesca ?Thank you for your feedback!
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