1.0Dr. Schmidt-Wilke + Partner Steuerberatungsgesellschaft mbHhttps://www.steuerpraxis.net/en/hukuhttps://www.steuerpraxis.net/en/author/huku/rich600338<blockquote class="wp-embedded-content" data-secret="FUexJMHGWP"><a href="https://www.steuerpraxis.net/en/doing-business-in-german/taxation-of-income/">Taxation of Income</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.steuerpraxis.net/en/doing-business-in-german/taxation-of-income/embed/#?secret=FUexJMHGWP" width="600" height="338" title="“Taxation of Income” — Dr. Schmidt-Wilke + Partner Steuerberatungsgesellschaft mbH" data-secret="FUexJMHGWP" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script type="text/javascript"> /* <![CDATA[ */ /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://www.steuerpraxis.net/wp-includes/js/wp-embed.min.js /* ]]> */ </script> https://www.steuerpraxis.net/wp-content/uploads/2015/09/entrepreneurial-spirit_flatlr-1024x991.jpg1024991Income Tax The income of natural persons is subject to the income tax law. The entire global income of natural persons with their place of residence or habitual residence in Germany must be included (unlimited tax liability). Natural persons who do not have their place of residence or habitual residence in Germany generally are subject […]