Германия
Individual income tax in Germany: 2019 rates
The first €9,169 (or €18,338 for married couples submitting a combined return) earned each year is tax free. Any amount after that is subject to income tax.
Income tax in Germany is progressive: first, income tax rates start at 14%, then they rise incrementally to 42%; last, very high income levels are taxed at 45%. The top tax rate of 42% applies to taxable income above €55,961. Finally, for taxable income above €265,327, a 45% tax is applicable.