In Germany, income tax is collected by the government through the Lohnsteuer (income tax) system. The Lohnsteuer is deducted from the employee’s gross salary and the amount varies depending on various factors such as income, age, marital status, and the number of children. The Tabelle Lohnsteuer 2018 is a table that is used to calculate income tax in Germany. The table is updated annually by the German Federal Ministry of Finance to reflect changes in tax rates, allowances, and other regulations.
2. What is the Mehr Kinder Tabelle?
The Mehr Kinder Tabelle is an additional table that is used to calculate income tax for parents with more than two children. This table applies to families with three or more children and takes into account the number of children and the parent’s income to determine their income tax liability. The purpose of the Mehr Kinder Tabelle is to provide tax relief for larger families who face higher expenses and need more financial support.
3. The Allgemeine Tabelle 3
The Allgemeine Tabelle 3 is used to calculate income tax for families with three children. This table considers the number of children, the parent’s income, and other factors such as tax allowances and deductions. The Allgemeine Tabelle 3 provides a progressive tax rate system, where higher incomes are taxed at a higher percentage. This means that the more income a family makes, the higher their income tax liability will be.
4. The Allgemeine Tabelle 4
The Allgemeine Tabelle 4 is for families with four children. It is similar to the Allgemeine Tabelle 3, but takes into account the additional child and adjusts the tax rates accordingly. Families with four children may qualify for higher tax allowances and deductions, which can help lower their overall income tax burden.
5. The Allgemeine Tabelle 5
The Allgemeine Tabelle 5 is for families with five children. As with the previous tables, the Allgemeine Tabelle 5 considers the number of children, the parent’s income, and other factors to determine the income tax liability. The table provides a progressive tax rate system, where higher incomes are taxed at a higher percentage. Families with five children may qualify for even more tax allowances and deductions, which can reduce their overall income tax burden.
6. The Allgemeine Tabelle 6
The Allgemeine Tabelle 6 is used to calculate income tax for families with six or more children. This table provides the highest level of tax relief for larger families, as it takes into account the additional children and adjusts the tax rates accordingly. Families with six or more children may be eligible for higher allowances and deductions, which can significantly reduce their income tax liability.
7. Who qualifies for the Kinderfreibeträge?
Kinderfreibeträge (child allowance) is a tax benefit that is provided to parents with one or more children. The child allowance is designed to help families with the cost of raising children and to provide tax relief for those with dependents. To qualify for Kinderfreibeträge, the parent must have custody of the child, and the child must be under 18 years of age or in education or training. The amount of Kinderfreibeträge that a family may be eligible for depends on the number of children and the parent’s income.
8. How to apply for Kinderfreibeträge
To apply for Kinderfreibeträge, parents must complete a Steuererklärung (tax return) and include the necessary documentation, such as the child’s birth certificate or proof of custody. They may also need to provide additional information, such as evidence of child support payments or education expenses. The application process can vary depending on the family’s circumstances, but it is essential to provide accurate information to receive the correct amount of Kinderfreibeträge.
9. Advantages of Kinderfreibeträge
The Kinderfreibeträge tax benefit provides significant advantages to parents with children. It helps to reduce the overall income tax burden, which can be especially helpful for low-income families. The benefit also provides a financial incentive for parents to invest in the education and training of their children, which can ultimately lead to a more prosperous future. Additionally, Kinderfreibeträge can help to reduce the poverty rate among families with children, which can have a positive impact on society as a whole.
In summary, the Tabelle Lohnsteuer 2018 and the associated Kinderfreibeträge tax benefit are essential to understand for parents with multiple children in Germany. The tables provide a progressive tax rate system that takes into account the number of children and the parent’s income to determine the income tax liability. The Kinderfreibeträge benefit provides significant tax relief for families with children and helps to reduce the overall income tax burden. By understanding these tables and benefits, families can ensure that they are receiving the correct amount of tax relief and can better plan for their financial future.