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Lohnsteuer kompakt FAQs

 


What is the citizens' benefit?

The Basic Law guarantees (according to Article 1 paragraph 1 in conjunction with Article 20 paragraph 1) a fundamental right to the guarantee of a minimum standard of living compatible with human dignity. Article 1 paragraph 1 of the Basic Law establishes this claim, while the social state principle of Article 20 paragraph 1 of the Basic Law assigns the legislator the task of actually securing a minimum standard of living compatible with human dignity.

The citizens' allowance is therefore a benefit of the welfare state to ensure a minimum standard of living compatible with human dignity. It secures the existence of those who cannot cover their living expenses from their own income. This may be because someone loses their job or has to close their business. Or it may be due to other circumstances that make regular employment impossible, such as long-term or chronic illness. The Corona pandemic has shown how quickly people can find themselves in need through no fault of their own.

The citizens' allowance secures the economic minimum standard of living and enables participation in the cultural and social life of our society. This principle is non-negotiable and, as confirmed by the Federal Constitutional Court, stems directly from the first article of the Basic Law: Human dignity is inviolable.

Finanztip

"Die Programme überzeugten mit einem großen Leistungsumfang, einer exakten Berechnung und allen Zusatzfunktionen. Auch Ehepaare sind hier gut aufgehoben."

Finanztip 04/2026

WirtschaftsWoche

"Der Pionier für Online-Steuererklärungen bietet Nutzern nun zusätzlich einen Import ihres digitalen Steuerbescheids und prüft auch die dort enthaltenen Daten automatisch auf Optimierungspotenzial."

WirtschaftsWoche 16/2026

Chip

"Neben einer KI-gestützten Steuerhilfe sind die Bescheidprüfung und eine effizientere digitale Kommunikation mit dem Finanzamt hinzugekommen. [...] Neben Lohnsteuerbescheinigungen kann der Cloud-Dienst nun auch Rechnungen erkennen und verarbeiten."

Chip 04/2026