Wie wird das zu versteuernde Einkommen ermittelt?

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1. Erste Stufe: Die Summe der Einkünfte

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Zunächst werden die Einkünfte aus jeder Einkunftsart ermittelt

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Dann wird die Summe der Einkünfte ermittelt

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2. Zweite Stufe: Der Gesamtbetrag der Einkünfte

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Altersentlastungsbetrag

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Entlastungsbetrag für Alleinerziehende

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Freibetrag für Land- und Forstwirte

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DerGesamtbetrag der Einkünfteist eine wichtige Größe im Steuerrecht

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3. Dritte Stufe: Das Einkommen

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Verlustvortrag aus dem Vorjahr

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Sonderausgaben

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Außergewöhnliche Belastungen

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Erstattungsüberhang bei Krankenversicherung oder Kirchensteuer

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4. Vierte Stufe: Das zu versteuernde Einkommen

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Freibeträge für Kinder

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Härteausgleich für geringe Nebeneinkünfte

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Daszu versteuernde Einkommenist die Bemessungsgrundlage für die Berechnung der tariflichen Einkommensteuer

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