Lohnsteuer kompakt FAQs

Field help: (2019)   thereof revenue according to § 19 para. 3 no. 1 and no. 2 Value Added Act (UStG)

Total turnover for owners of small businesses is the sum of their taxable turnover - but excluding certain tax-free turnover (pursuant to sect. 19, para. 3, no. 1 and 2 of the Value Added Tax Act (UStG)). If such tax-free turnover has been generated, it must be stated separately here. The decisive factor for the small business turnover limit is then the total turnover minus these tax-free turnover amounts.

VAT-free according to sect. 19, para. 3, no. 1 and 2 of the Value Added Tax Act (UStG) is, for example, turnover

• From work as a building society representative, insurance agent and insurance broker (pursuant to sect. 4, no. 11 of the Value Added Tax Act (UStG)
• From renting and leasing real estate (pursuant to sect. 4, no. 12 of the Value Added Tax Act (UStG))
• From work as a doctor, dentist, alternative practitioner, physiotherapist, midwife or from a similar occupation in the field of medicine (according to sect. 4, no. 14a of the Value Added Tax Act (UStG))
• From work as an independent teacher (according to sect. 4, no. 21b of the Value Added Tax Act (UStG))
• From voluntary work for a legal entity under public law (pursuant to sect. 4, no. 26 of the Value Added Tax Act (UStG)).