Topics for Citizen: Taxes and Social Insurance Contributions
Whether it’s our weekly shop, petrol for the car or our wages, we all pay taxes and social insurance contributions. Every euro we pay in tax finances state expenditure, for example on social protection and national security. This section gives you an overview of the most important topics, places to seek advice, and services related to taxes, social insurance contributions and charges.
- Income tax and church tax (39)
Who pays income tax? Employers deduct income tax directly from their employees’ salaries and pass it on to the tax office. The amount paid is calculated based on taxable income. Church tax is a tax collected by religious communities from their members. The amount paid is based on the amount of income tax paid.
- Inheritance tax and gift tax (10)
Have you inherited something? You may have to pay inheritance tax. Gifts given during the lifetime of the giver are subject to gift tax.
- Land tax and land transfer tax (14)
Land tax and land transfer tax are levied on the ownership and the acquisition of land.
- Other taxes (56)
Alongside the well-known taxes like income tax, land tax and inheritance tax, there are also other taxes for specific purposes, such as dog tax and trade tax.
- Secondary home tax (1)
Local authorities can charge secondary home tax for secondary residences.
- Social contributions (35)
What does being subject to social insurance mean? Everyone who is subject to social insurance must pay social contributions. Social contributions include health insurance, long-term care insurance, unemployment insurance and pension contributions.
- Tax return (82)
Your tax return is due and you have all sorts of questions? You can find relevant advisory services, points of contact and information here. You can also find out about tax allowances or other tax relief options which you might be able to benefit from.
- Vehicle taxes (9)
Motor vehicle owners must pay motor vehicle tax. Special provisions apply to people with disabilities.