!!!Lohnsteuer

Lohnsteuer (wage tax), particular form of collecting the  Income Tax. 
Is deducted by the employer from wage earnings according to wage tax 
tables and transferred to the competent inland revenue office. The 
computation of the wage tax is governed by the provisions of the 
income tax law.

!Literature
O. Herzog, F. Jirecek and P. Matusek, Steuerzahlerhandbuch 
´95, 1994.


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