Mandatory pension contributions for the self-employed
We answer a frequently asked question – mandatory pension contributions for the self-employed. The self-employed include selbständiger and Freiberufler. Since 2019, the government has been discussing the topic of making pension contributions mandatory for the self-employed. Currently, for most entrepreneurs, contributions are voluntary. There are professions for which deductions have always been mandatory, but we are sure these lucky ones already know about it. […]
Spouse income tax
TAXATION OF INCOME OF SPOUSES Initially, income tax is based on an individual principle: one taxpayer - one declaration. ⠀ This applies primarily to: 🚻 Couples whose relationship is not officially registered Widows and widowers Divorced Registered, but not living together spouses ⠀ Such the principle is called Einzelveranlagung - individual tax assessment. For some categories of citizens, in particular, spouses, a general assessment of income tax (Zusammenveranlagung) is possible. This requires compliance with [...]
