Lohnsteuer kompakt FAQs

Field help: (2024) Do you want to apply for a reduced tax rate?

If you want to apply for the reduced tax rate according to sect. 34, para. 3 of the Income Tax Act (EStG), select "yes" here.

In addition to the tax allowance according to sect. 16, para. 4 of the Income Tax Act (EStG), you can also apply for the tax reduction according to sect. 34, para. 3 of the Income Tax Act (EStG) due to permanent occupational disability or reaching the age of 55.

The capital gain is then taxed at a reduced rate, which is 56% of the average tax rate (but at least 14%). The tax reduction according to sect. 34, para. 3 of the Income Tax Act (EStG) is also granted to a person only once in a lifetime for a capital gain.