Gar mancher möchte im Vorhinein wissen, wie hoch die Einkommensteuer ist und wie sie berechnet wird. Doch die Berechnung ist in bestimmten Fällen kompliziert, und verwirrend sind manchmal die Begriffe: tarifliche Einkommensteuer - festzusetzende Einkommensteuer - zu zahlende Einkommensteuer. Hier erfahren Sie, was Sie letztendlich zu zahlen haben.

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1. Bemessungsgrundlage ist das
"zu versteuernde Einkommen"

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2. Wenn Sie Nebeneinkünfte bezogen haben: Der Härteausgleich

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3. Wenn Sie Lohnersatzleistungen bezogen haben: Der Progressionsvorbehalt

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4. Wenn Sie außerordentliche Einkünfte bezogen haben: Die Fünftelregelung

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5. Wenn Sie Veräußerungsgewinne bezogen haben: Der ermäßigte Steuersatz

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6. Was bei der tariflichen Einkommensteuer alles abgezogen und hinzugerechnet wird

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Falls Sie für Kinder während des Jahres Kindergeld erhalten haben

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Falls Sie die Altersvorsorgezulage beansprucht haben

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Falls Sie noch die alte Wohnungsförderung nach § 10e EStG in Anspruch nehmen

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Falls Sie Spenden und Mitgliedsbeiträge an politische Parteien oder Wählervereinigungen geleistet haben

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Falls Sie Handwerkerleistungen oder haushaltsnahe Dienste beauftragt haben

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Falls Sie im Ausland Einkünfte bezogen haben

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Falls Sie als Gewerbetreibender Gewerbesteuer bezahlt haben

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Falls Sie einen Wohnsitz in Belgien haben

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Falls Ihr zu versteuerndes Einkommen über 250.000 EUR bzw. 500.000 EUR liegt

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7. Was auf die festzusetzende Einkommensteuer alles angerechnet wird

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