Rechtsanwaltsfachangestellte kommen in ihrer täglichen Arbeit häufig mit steuerlichen Fragestellungen in Berührung, insb. mit der Einkommensteuer. Da internationale Mandate und englischsprachige Unterlagen in Kanzleien zunehmend an Bedeutung gewinnen, ist es wichtig, das passende Fachvokabular auch in englischer Sprache zu beherrschen. So können Informationen präzise weitergegeben und Missverständnisse vermieden werden. Sie haben die Gelegenheit, das erlernte bzw. vorhandene Wissen mithilfe kurzer Textbeispiele und Übungsaufgaben praxisnah anzuwenden. Außerdem können die Inhalte Ihnen als Handreichung dienen, um einfache Fragen von ausländischen Mandanten in englischer Sprache zu beantworten. Bitte beachten Sie, dass in diesem Beitrag die Thematik nicht vollständig dargestellt wird, sondern die Inhalte dem fremdsprachigen Training dienen.
I. Income Tax in Germany
In Germany, income tax was introduced in 1811. Income Tax is paid on income earned by natural persons residing in Germany, including foreigners irrespective of their nationalities. Taxes are levied on a person’s worldwide income. The payable income tax is determined by applying the income tax scale to the taxable income. The income tax rate charged is between 0 % and 45 %. The basic income tax allowance for 2025 is 12,096 €. This means that annual income up to this amount is tax-free. Income tax is also called payroll tax or wages tax if a person is an employee or a worker in employment subject to national insurance.
In principle, people who earn the same amount of taxable income pay the same tax rate. The income tax scale in Germany is „progressive“, which means that tax rates are higher for higher levels of taxable income. People who earn more pay a higher percentage of their income as income tax. The exact rate can be found in the income tax table. The first bracket goes up to the maximum amount of the basic personal allowance. This ensures that the minimum subsistence income – in other words, the minimum amount of income that a person in Germany needs to cover the basic costs of living – remains tax-free. The portions of income that exceed the basic personal allowance are subject to increasing tax rates, from the basic tax rate of 14 % to the maximum tax rate of 45 %.
1. How do natural persons pay income tax in Germany?
If you are an employee, you don’t have to do anything. Your income tax is deducted automatically from your monthly wage by your employer who forwards the payment to the tax authority.
If you are self-employed, you have to file an annual income tax declaration – also called tax return – with the local tax office and the tax office will determine the income tax you have to pay. If you are an employee, it is highly recommended to file a tax return because you are likely to receive money back from the tax office. It is advisable to consult a tax consultant who will help you reduce your income tax burden because he or she knows what expenses can be deducted from your taxable income.
However, income tax is not the only deduction from an employee’s gross salary.
2. Church Tax
Any members of a Protestant or Catholic church residing in Germany as well as members of the Jewish religious communities are subject to paying church tax except for Muslims or Christian Orthodox. The tax rate is 9 % of the income tax payable, only in Bavaria and Baden-Württemberg is it 8 %.
3. Solidarity Surcharge
The solidarity surcharge was introduced in 1991 to bear the costs of the additional financial burden caused by German unification.
A surcharge of 5.5 percent on income tax is payable by high-income earners who earn 89,000 € and above per year.
4. Social Security Contributions
If you are an employee, the following five statutory contributions are deducted directly from your gross income by your employer every month: Health insurance, long-term care insurance, accident insurance, pension insurance and unemployment insurance. Your employer automatically deducts these social insurance contributions from your gross salary each month and forwards them to the insurance institutions.
5. Annual Tax Return: Does everyone have to submit it?
All self-employed people must submit an annual tax return to their local tax authority and can do so via their tax consultant. For most employees, it is beneficial to file a tax return because many will get a tax refund. If you don’t submit a tax return, you will not get a refund.
6. Tax Deductions
Apart from the general income-tax free allowance other deductions may apply such as the child allowance. For each child, the amount of 6,672 € (3,336 € for each parent) is deducted from the parents‘ natural income in 2025 and/or the allowance for care, education, or training needs (1,464 € for each parent or 2,928 € for both of them combined).
If you are married, the tax-free allowance for spouses in general is double the amount of a single person’s but it also depends on your tax bracket.
A whole range of expenses incurred in relation to your work can be claimed against your tax burden. Your tax consultant can advise you in detail what costs you can offset against your tax liability and what strategy would be beneficial according to your particular situation.
Other deductions unrelated to your work may also be applicable, such as a disability allowance, donations to recognized charitable or non-profit organizations.
II. Übungen
1. Übersetzen Sie die folgenden Begriffe ins Deutsche.
| Englisch | Deutsch |
| employment subject to national insurance | |
| income tax return | |
| offset against | |
| annual | |
| solidarity surcharge | |
| expenses incurred | |
| child allowance | |
| donations | |
| exceed | |
| tax refund | |
| taxable income | |
| statutory | |
| taxes are levied | |
| gross salary | |
| to be subject to | |
| liability | |
| minimum subsistence income | |
| irrespective of |
2. Lückentext: Fügen Sie einen passenden Begriff aus der Liste in die Lücken ein.
allowance – incurred – is subject to – statutory – submit – tax rates – tax refunds – tax return – top tax rate
Every natural person living in Germany ________________________ paying income tax on their worldwide income. Income ________________________range from 0 % to 45 %. Any amount above the personal tax-free ________________________ is subject to increasing tax rates. In Germany, the ________________________ on income tax is 45 %. Expenses ________________________ in relation to your work can be offset against your tax burden. Employees can only get a refund from the tax office if they ________________________ a tax return. Your tax consultant will be pleased to fill in the ________________________ for you. Due to their specialist knowledge, tax consultants can get the highest possible ________________________ for their clients. ________________________ contributions include health, care, pension, accident, and unemployment insurance.
3. Für Ihre Kanzlei sollen Sie ein zweisprachiges Glossar erstellen. Übersetzen Sie dafür die deutschen Begriffe ins Englische.
| Deutsch | Englisch |
| abziehen | |
| anerkannte gemeinnützige Organisationen | |
| auf der Basis von | |
| Aufschlag | |
| Behindertenpausch(al)betrag | |
| Bruttolohn, Bruttogehalt | |
| Eheleute | |
| Einkommensteuer | |
| Einkommensteuererklärung | |
| einreichen | |
| Erstattung | |
| Existenzminimum | |
| festsetzen, festlegen | |
| Finanzamt | |
| Gehaltserhöhung | |
| Körperschaftssteuer | |
| Kosten geltend machen | |
| Lohnsteuer | |
| Pflegeversicherung | |
| Spende | |
| Steuerberater | |
| Steuererklärung abgeben/einreichen | |
| Steuerklasse | |
| Steuerlast | |
| Steuersatz | |
| Steuerschuld | |
| verpflichtend | |
| zahlbar |
III. Lösungen
1. Übersetzen Sie die folgenden Begriffe ins Deutsche.
| Englisch | Deutsch |
| employment subject to national insurance | sozialversicherungspflichtiges Beschäftigungsverhältnis |
| income tax return | Einkommensteuererklärung |
| offset against | gegenrechnen |
| annual | jährlich, jedes Jahr |
| solidarity surcharge | Solidaritätszuschlag (Soli) |
| expenses incurred | angefallene Kosten |
| child allowance | Kinderfreibetrag |
| donations | Spenden |
| exceed | überschreiten |
| tax refund | Steuererstattung, Steuerrückzahlung |
| taxable income | zu versteuerndes Einkommen |
| statutory | gesetzlich vorgeschrieben |
| taxes are levied | Steuern werden erhoben |
| gross salary | Bruttolohn |
| to be subject to | unterliegen |
| liability | Schuld (finanzielle) |
| minimum subsistence income | Existenzminimum |
| irrespective of | ungeachtet (+ Genitiv) |
2. Lückentext: Fügen Sie einen passenden Begriff aus der Liste in die Lücken ein.
Every natural person living in Germany is subject to paying income tax on their worldwide income. Income tax rates range from 0 % to 45 %. Any amount above the personal tax-free allowance is subject to increasing tax rates. In Germany the top tax rate on income tax is 45 %. Expenses incurred in relation to your work can be offset against your tax burden. Employees can only get a refund from the tax office if they submit a tax return. Your tax consultant will be pleased to fill in the tax return for you. Due to their specialist knowledge tax consultants can get the highest possible tax refunds for their clients. Statutory contributions include health, care, pension, accident, and unemployment insurance.
3. Für Ihre Kanzlei sollen Sie ein zweisprachiges Glossar erstellen. Übersetzen Sie dafür die deutschen Begriffe ins Englische.
| Deutsch | Englisch |
| abziehen | deduct |
| anerkannte gemeinnützige Organisationen | recognized charitable or non-profit organizations |
| auf der Basis von | on the basis of, based on |
| Aufschlag | surcharge |
| Behindertenpausch(al)betrag | disability allowance |
| Bruttolohn, Bruttogehalt | gross salary |
| Eheleute | spouses, married couples |
| Einkommensteuer | income tax |
| Einkommensteuererklärung | income tax return |
| einreichen | submit, file |
| Erstattung | refund |
| Existenzminimum | minimum subsistence income |
| festsetzen, festlegen | to determine |
| Finanzamt | tax office, tax authority |
| Gehaltserhöhung | pay rise |
| Körperschaftssteuer | corporate tax |
| Kosten geltend machen | to claim expenses |
| Lohnsteuer | payroll tax, wages tax |
| Pflegeversicherung | long-term care insurance |
| Spende | donation |
| Steuerberater | tax consultant, tax adviser, tax advisor |
| Steuererklärung abgeben/einreichen | to file a tax return / to submit a tax return |
| Steuerklasse | tax class, tax bracket |
| Steuerlast | tax burden |
| Steuersatz | tax rate |
| Steuerschuld | tax liability |
| verpflichtend | compulsory |
| zahlbar | payable |
IV. Vocabulary
| Englisch | Deutsch |
| annual | jährlich, jedes Jahr |
| child allowance | Kinderfreibetrag |
| corporate tax | Körperschaftssteuer |
| exceed | überschreiten |
| gross salary | Bruttolohn, -gehalt |
| minimum subsistence income | Existenzminimum |
| offset against | gegenrechnen |
| pay rise | Gehaltserhöhung |
| solidarity surcharge | Solidaritätszuschlag (Soli) |
| statutory | gesetzlich vorgeschrieben |
| tax refund | Steuererstattung |
| taxable income | zu versteuerndes Einkommen |