The following forms of income are exempt from income tax:
- An annual income of up to EUR 9,408 for a resident.
- Receipts from accident and health insurance.
- For employees, contributions by the employer to state pension plans.
- 95% of dividend income received by a German company.
- Capital gains - see the above section that discusses capital gains.
Note: The information in this site is for general guidance only. Users of this site are advised to take professional advice before taking practical tax decisions.
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