EStG

Einkommensteuergesetz

Text shown (14 provisions)

German income tax: what is taxed, deductions, the tax tariff, wage tax withholding and child benefit.

Omnikit holds 14 of this law's provisions. The rest of the law is not shown here; read it on the official site.

This is the text of Einkommensteuergesetz as it stood on 18 October 2026 (checked by Omnikit on 18 October 2026). It may have changed since; the current text is at Gesetze im Internet.

Read it on Gesetze im Internet

Status notes
  • Neuf: Neugefasst durch Bek. v. 8.10.2009 I 3366, 3862;
  • Stand: zuletzt geändert durch Art. 7 G v. 29.6.2026 I Nr. 197
  • Fundstelle: RGBl I 1934, 1005
  • Builddate: 20260804215509

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Quelle: www.gesetze-im-internet.de (Bundesamt für Justiz), konsolidierte Fassung.