По налогам

не ну не 50 но приблизительно эта жы рехнутца нада 42! налогов тока на зряплату ! и Вы же посмотрите о чем я говорил ранее, шо тахсовый потолок РАЗНЫЙ - в Германии получи 42% уже с 52К т.е. 5К брутто в месяц уже попадает под налоговый молох а в УС налоги начинаютца от 0 до 35% и причем максимум 35% идет с0 130-150К в год разница чуйствуетца ?? и кстати это все при прочих равных условиях.. Шо до того что можно де извернутца и налоги списать, ну да и УС тоже самое , но ведь легче начинать списывать с 35% со 130К чем с 42% с 52К не так ли ??
Last updated, May 2005
The German tax system has undergone a comprehensive reform in the year 2001. This reform applies to taxation in the years 2001 - 2005 and is intended, in principle, to ease the actual rate of tax for both individuals and companies.
Taxation of an individual's income is progressive. In other words, the higher the income, the higher the rate of tax payable. In 2005 the Germany tax rates for an individual are 15% - 42%.
In addition to regular tax, there is a municipal trade tax that is imposed by the municipality.
Reduced tax rates or exemptions are granted to persons with certain classes of income.
The standard rate of corporate tax in 2005 is 25%. There is a reduced rate for part of a corporation's income.
An additional tax has been imposed to help the merger of the two Germanys. This is "solidarity tax" which is 5.5% of the normal rate payable. The tax is levied on corporations and individuals, subject to the conditions specified in the law.
Income Tax for an Individual
An individual is liable for tax on his income as an employee and on income as a self-employed person. An individual who meets the test of a "permanent resident" of Germany will have the tax calculated on his income in Germany and from overseas.
A foreign resident who is employed in Germany pays tax only on income earned in Germany.
To be considered a German citizen, a test must be met of either a life centered in Germany or a continuous stay of 6 months in Germany during two tax years.
A partnership is not a separate body for tax purposes. The income from the partnership is divided between the partners who will then each pay their tax as an individual on their share according to their share in the partnership.
An employer is obligated to deduct the tax payable, income tax and social security immediately on a monthly basis from income earned as a wage.
A self-employed person must prepay income tax that will be offset on filing an annual return. The advance payment is determined on the basis of the return made for the previous year. In the event of a new business, the advance will be calculated on the basis of estimates made by the owner of the business. The advance payment is made once every three months.
Certain payments, as specified below, are deducted from taxable income.
Germany individual income tax rates ,2005
Tax % Tax Base (EUR)
0 Up to 7,664
15% 7,665-52,152
42% 52,153 and over