Jurisdiction packs · DE
Germany
Pack de@2026.1.1, EUR, locale de-DE. Einkommensteuer (§32a tariff), Solidaritätszuschlag, Körperschaftsteuer, Gewerbesteuer, Umsatzsteuer standard rate are covered by live schedules; kirchensteuer, sozialversicherung, werbungskosten and sonderausgaben, splittingtarif are outside the core and are named so they are not mistaken for coverage.
Parameters1111 in force on 2026-10-30
Schedules2income_tax, corporate_taxes
Golden checks3statute worked examples
Obligation rules0not yet in this pack
Schedules
| Schedule | Audience | Inputs | Lines | Cites | Notes |
|---|---|---|---|---|---|
| Einkommensteuer, Grundtarif, with Solidaritätszuschlagde.income_tax@1.0.0 | individual | zvE | est, solz, total | 8 | Single assessment, Veranlagungszeitraum 2026; tariff coefficients are those printed in §32a(1) EStG |
| Körperschaftsteuer, Solidaritätszuschlag and Gewerbesteuerde.corporate_taxes@1.0.0 | business, institution | profit, hebesatz | kst, solz, gewst, total | 0 | Kapitalgesellschaft; trade tax base assumed equal to taxable profit |
Parameters
Every value with its effective window, status, source and the date it was last confirmed against that source. Superseded values stay in the pack so any date can be computed.
| Parameter | Value | In force | Status | Source | Confirmed |
|---|---|---|---|---|---|
| GrundfreibetragDE.EST.GFB | €12,348.00 | 1 Jan 2026 → | enacted | § 32a EStG (VZ 2026) ↗ | 2026-10-30 |
| End of progression zone 1DE.EST.Z2.END | €17,799.00 | 1 Jan 2026 → | enacted | § 32a EStG (VZ 2026) ↗ | 2026-10-30 |
| End of progression zone 2DE.EST.Z3.END | €69,878.00 | 1 Jan 2026 → | enacted | § 32a EStG (VZ 2026) ↗ | 2026-10-30 |
| End of 42% zoneDE.EST.Z4.END | €277,825.00 | 1 Jan 2026 → | enacted | § 32a EStG (VZ 2026) ↗ | 2026-10-30 |
| Top rateDE.EST.Z5.RATE | 45% | 1 Jan 2026 → | enacted | § 32a EStG (VZ 2026) ↗ | 2026-10-30 |
| Gewerbesteuer-MesszahlDE.GEWST.MESSZAHL | 3.5% | 1 Jan 2026 → | enacted | § 11 GewStG ↗ | 2026-10-30 |
| KörperschaftsteuerDE.KST.RATE | 15% | 1 Jan 2026 → | enacted | § 23 KStG ↗ | 2026-10-30 |
| Solidaritätszuschlag cap above the exemption limitDE.SOLZ.CAP | 11.9% | 1 Jan 2026 → | enacted | § 4 SolzG 1995 ↗ | 2026-10-30 |
| Solidaritätszuschlag exemption limit, singleDE.SOLZ.FREIGRENZE | €20,350.00 | 1 Jan 2026 → | enacted | § 3 SolzG 1995 ↗ | 2026-10-30 |
| Solidaritätszuschlag rateDE.SOLZ.RATE | 5.5% | 1 Jan 2026 → | enacted | § 4 SolzG 1995 ↗ | 2026-10-30 |
| Umsatzsteuer RegelsteuersatzDE.UST.STD | 19% | 1 Jan 2026 → | enacted | § 12 UStG ↗ | 2026-10-30 |
Golden checks
| Check | Basis | Expected |
|---|---|---|
| Tariff is continuous at the end of zone 1 (€17,799)DE.DE-1 · Germany | (914.51·y + 1 400)·y rounds down to 1,034 | 1,034 |
| Income tax on €50,000, no Solidaritätszuschlag below the exemption limitDE.DE-3 · Germany | (173.10·z + 2 397)·z + 1 034.87, z = 3.2201 | 10,548 |
| Corporate taxes on €100,000 at Hebesatz 400%DE.DE-4 · Germany | 15,000 + 825 + 14,000 | 29,825 |
Sources
Open pack format: parameters, schedules, checks and obligation rules are plain data, published with the engine so anyone can reproduce every figure. Developer documentation →