German Profit Taxes. Christoph Freichel

1.4.1.1Taxes

       1.4.1.2Fees

       1.4.1.3Contributions

       1.4.1.4Special levies

       1.4.2Classification of the tax types

       1.4.3Taxation terminology

       1.4.3.1Taxpayer and/or taxable subject

       1.4.3.2Subject of taxation and/or taxable object

       1.4.3.3Tax base

       1.4.3.4Tax threshold, tax allowance, deductible amount

       1.4.3.5Tax rate and tax scale

       1.4.4Tax sovereignty

       2Personal income tax

       2.1Basic principles of personal income tax

       2.1.1Characterization, importance and principles of personal income tax

       2.1.1.1Legal basis

       2.1.1.2Characteristics and demarcation of the personal income tax

       2.1.1.3Fiscal and economic importance

       2.1.1.4Principles of income taxation

       2.1.1.5The two forms of income tax assement

       2.1.2Personal and impersonal liability for personal income tax

       2.1.3Personal liability for personal income tax

       2.1.3.1Types of unlimited tax liability

       2.1.3.2Types of limited tax liability

       2.1.3.3Problem of double taxation

       2.1.4Impersonal liability for personal income tax

       2.1.4.1The types of income

       2.1.4.2Determination of the personal income tax

       2.1.4.3Classification of earnings and expenses

       2.1.5Temporal assignment

       2.1.5.1Assessment period and determination period

       2.1.5.2Fiscal year

       2.2Determination of taxable income

       2.2.1Determination of income

       2.2.1.1Overview of the methods of determining income

       2.2.1.2Determination of profit

       2.2.1.3Determination of surplus income

       2.2.2Seven types of income

       2.2.2.1The profit income types

       2.2.2.2The surplus income types

       2.2.2.3Compensation and income from previous employment (Sec. 24 EStG)

       2.2.3Determination of the total amount of income

       2.2.3.1Elderly allowance (Altersentlastungsbetrag)

       2.2.3.2Tax allowance for single parents

       2.2.3.3Deduction for farmers and foresters

       2.2.4Fiscal treatment of losses

       2.2.4.1Loss compensation

       2.2.4.2Loss deduction

       2.2.5Special expenses

       2.2.5.1Concept of special expenses

       2.2.5.2Unlimited deductible special expenses

       2.2.5.3Limited deductible special expenses

       2.2.6Extraordinary expenses

       2.2.6.1Concept of extraordinary expenses

       2.2.6.2Extraordinary expenses in general cases

       2.2.6.3Extraordinary