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About Duo

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  • Location Baden-Württemberg
  • Nationality Earthling
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  1. Thank you for the answers @Straightpoop!   If it is of any help to someone reading this; ELSTER gives a useful PDF download (Detaillierte Steuerberechnung) with a full tax breakdown in the Prüfen tab of the ESt 1A.  
  2. It has been mentioned in a few posts already that the declaration of foreign income prior to moving to Germany has moved from gross total into line 98 (for 2012: line 99) of Mantelbogen ESt 1A (ELSTER wiki) to lines 4 to 7 of Anlage WA-ESt 2020. This is then factored in to the progressive income tax in Germany (https://www.bmf-steuerrechner.de/ekst/eingabeformekst.xhtml).   I hope that my understanding of this is correct and that I didn't completely misinterpret the whole thing. I would be grateful if others who completed this before could shed some light.   a.) Is the effective tax rate on the total income the rate used to tax German income?   For example: I earn 20,000 EUR in France until the end of July 2020 and earn 10,000 EUR in Germany from August until the end of the year. According to the calculator above, my effective income tax rate for 2020 is 18.24%. This is then applied on the German income only, so in Germany the tax due is 1,824 EUR.   b.) Is this figure irrespective of the tax, refunds etc. paid in the first country (France in the above example) or does that have to be accounted for elsewhere? In short, does Germany care how I was taxed in another country?   c.) What kind of contributions (eg. pension, health insurance), if any, can be deducted from the gross total?   The post below by PandaMunich mentions that 80% of the pension contributions are deductible. Does this still apply in 2020 and does anyone know the specific law that mentions this 80%?    
  3. Reverse Charge Supply VAT and Brexit

      Thank you @PandaMunich for the VAT check records advice!