Wie hoch ist die Einkommensteuer?

Gar mancher möchte im Vorhinein wissen, wie hoch die Einkommensteuer ist und wie sie berechnet wird. Doch die Berechnung ist in bestimmten Fällen kompliziert, und verwirrend sind manchmal die Begriffe: tarifliche Einkommensteuer - festzusetzende Einkommensteuer - zu zahlende Einkommensteuer. Hier erfahren Sie, was Sie letztendlich zu zahlen haben.

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1. Bemessungsgrundlage ist das
"zu versteuernde Einkommen"

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2. Wenn Sie Nebeneinkünfte bezogen haben: Der Härteausgleich

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3. Wenn Sie Lohnersatzleistungen bezogen haben: Der Progressionsvorbehalt

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4. Wenn Sie außerordentliche Einkünfte bezogen haben: Die Fünftelregelung

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5. Wenn Sie Veräußerungsgewinne bezogen haben: Der ermäßigte Steuersatz

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6. Was bei der tariflichen Einkommensteuer alles abgezogen und hinzugerechnet wird

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Falls Sie für Kinder während des Jahres Kindergeld erhalten haben

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Falls Sie die Altersvorsorgezulage beansprucht haben

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Falls Sie noch die alte Wohnungsförderung nach § 10e EStG in Anspruch nehmen

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Falls Sie Spenden und Mitgliedsbeiträge an politische Parteien oder Wählervereinigungen geleistet haben

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Falls Sie Handwerkerleistungen oder haushaltsnahe Dienste beauftragt haben

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Falls Sie im Ausland Einkünfte bezogen haben

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Falls Sie als Gewerbetreibender Gewerbesteuer bezahlt haben

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Falls Sie einen Wohnsitz in Belgien haben

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Falls Ihr zu versteuerndes Einkommen über 250.000 EUR bzw. 500.000 EUR liegt

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7. Was auf die festzusetzende Einkommensteuer alles angerechnet wird

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