Employees in Germany
About Income Tax in Germany
The income tax is a direct tax that is based on the individual’s ability to pay.
ELSTER: Benefits and Challenges for Users
ELSTER is the official web portal of the German tax administration
Basic Tax-Free Allowance (Grundfreibetrag) in 2025
The Basic Tax-Free Allowance (Grundfreibetrag) is an income amount that can’t be taxable.
Tax Classes (Steuerklassen) 1 to 6 Explained
Tax Class (Steuerklasse) defines how much income tax the employee has to pay. There are 6 Tax Classes in German Tax System.



