Germany federal share of assessed income tax
Germany federal share of assessed income tax stood at 15,344 EUR million in Jul 2026, according to German Federal Ministry of Finance (Bundesministerium der Finanzen). It is one of the indicators in the Federal budget execution table (Value · Monthly), with a complete series running from Jul 2025 to Jul 2026. The complete series with an interactive chart, free to download.
This indicator in the Federal budget execution table
| Indicator | 07-2026 | 07-2025 | |
|---|---|---|---|
| Federal share of joint taxes | 196,841 | 194,101 | |
| Income, corporate and withholding taxes | 107,785 | 105,360 | |
| Assessed income tax | 15,344 | 16,165 |
Understanding germany federal share of assessed income tax
Taxes levied upon self-employed professionals, unincorporated businesses, and individuals filing annual declarations establish this federal revenue stream. The series records the federal share of quarterly prepayments and final assessment balances, net of tax refunds disbursed to taxpayers. It excludes wage taxes deducted automatically from salaried payrolls, corporate income taxes levied on legal entities, and capital yields taxes. Within the direct joint tax category, it separates self-declared and professionally assessed income from automatic withholding mechanisms, reporting monthly net yields in millions of euros.
Substantial timing differences between quarterly advance prepayments and final annual assessments generate sharp fluctuations in monthly cash collections. Net receipts can become depressed or turn negative in non-prepayment months when tax offices process high volumes of assessment refunds following annual tax filings. Year-on-year comparisons against the corresponding month are necessary to evaluate revenue performance against an identical administrative baseline. Fluctuations in processing speeds across regional tax offices and multi-year lags in completing formal income assessments mean that monthly cash collections reflect historical earnings rather than concurrent economic conditions.
Frequently asked questions
- Who pays assessed income tax rather than wage tax?
- Assessed income tax is paid by self-employed individuals, partners in unincorporated businesses, and employees with additional income sources requiring a formal annual tax assessment.
- Why can net revenue in this series appear unusually low in certain months?
- Outside quarterly prepayment periods, the volume of tax refunds granted after annual tax returns are processed can outweigh incoming payments, dampening net monthly intake.
- How long is the lag between economic activity and assessed income tax collections?
- Because assessments are conducted retrospectively after annual tax returns are submitted and audited, final tax payments and refunds frequently lag economic activity by several years.