Determination of tax liability
Individual income tax is imposed at progressive tax rates as sum-
marized in the following tables for 2016:
For married taxpayers and civil partners fling jointly, tax liability
is determined by doubling the tax taken from the basic tax
table that would have been due on one half of the taxable joint
income. Taxes withheld at the source, such as on employment
income, can be credited against income tax liability.
In addition to income tax itself, a solidarity surcharge of 5.5% is
also levied on the income tax amount assessed.