Germany Personal Tax & Income Guides
6 guides on Einkommensteuer, tax classes (I–VI), progressive rates, church tax, solidarity surcharge, and tax return.
Germany Church Tax Guide (Kirchensteuer 2026)
Kirchensteuer (church tax) is 8%–9% of income tax depending on your Bundesland. Only registered members of recognised religious communities pay. Learn how to opt out via Kirchenaustritt and how it is deducted through ELStAM.
Germany Employee Savings Allowance Guide (Vermögenswirksame Leistungen)
Vermögenswirksame Leistungen (VL) are employer-paid savings contributions of up to €480/year. The Arbeitnehmersparzulage adds a 20% state bonus for eligible employees — learn the income limits, investment forms, and how to claim.
Germany Personal Tax Guide 2026 — Einkommensteuer Rates, Allowances, Solidarity Surcharge
German personal income tax (Einkommensteuer) for 2026: progressive rates to 45%, Grundfreibetrag €12,348, solidarity surcharge 5.5%, church tax, and tax classes. Includes worked example.
Germany Solidarity Surcharge Guide (Solidaritätszuschlag 2026)
The Solidaritätszuschlag (Soli) is 5.5% of income tax, but only the top ~10% of earners still pay it in 2026. Full exemption below €19,950 (single) / €39,900 (joint) income tax liability with a phase-in zone (Gleitbereich).
Germany Tax Classes Guide (Steuerklassen I–VI)
Understanding German Steuerklassen (tax classes) I–VI: who qualifies, how they affect monthly net pay, the Ehegattensplitting system for married couples, and how to change classes via ELStAM.
Germany Tax Return Guide (Steuererklärung 2026)
Who must file a Steuererklärung in 2026, the ELSTER online system, the 31 July deadline (2 September with a tax advisor), and the seven most important deductions employees should claim to maximise their refund.