Direct taxes natural persons
Individuals are subject to property and income tax. A state tax and a municipal tax are levied. The rate of the state tax is progressive (8-step rate; the highest step is 8%). The municipal tax is levied by means of a surcharge on the state tax (surcharge between 150% and 250%)
The provisions on property and income tax are found in Art. 4ff. of the Tax Law (state tax) and Art. 75ff. of the Tax Law (municipal tax).