Tariff reduction for farmers and foresters - Section 32c of the Income Tax Act (EStG)

The rate reduction for farmers and foresters in accordance with Section 32c EStG entered into force on 30 January 2020 with the approval of the EU Commission; the entry into force was published in the Federal Law Gazette on 27 March 2020. The rate reduction enables balanced taxation of successive financial years with fluctuating results and can be granted for the first time in the 2016 income tax assessment for the assessment periods 2014 to 2016.

A further reduction can be granted again for the assessment periods 2017 to 2019 and 2020 to 2022 with the 2019 and 2022 income tax assessment. You can use the paper forms "Annex 32c - 2016", "Annex 32c - 2019" and "Annex 32c - 2022" to apply for the rate reduction for the assessment periods 2016, 2019 and 2022 at your local tax office.