Statistik der Einkommensteuer 2007

Although self-employment income is, in principle, subject to the same legal provisions as wage income, the specific nature of self-employment and the fundamentally different type of tax levy (assessment) necessitate a particular statistical documentation for self-employment.

This volume presents the number of persons assessed, their earnings, taxable income and losses, income tax, wage tax deducted, tax liability or credit, tax credits and other characteristics. The predominant income type and the type of tax assessment are documented. Most of the tables are split by gender. Regional results are analysed by Bundesländer (the federal provinces), NUTS units and political districts.

Explanations of the key terms used in tax law enhance the understanding of the data. The introductory text comprises an overview describing the most important results.

The enclosed CD-ROM includes, in addition to the entire publication in PDF format, all tables as Excel files.

This publication is available in German only.