To start with…

Einkommen ( income) + Steuer (tax) + erklärung (explanation) =

Einkommensteuererklärung (income tax return)

… if only they were all that easy! The following are some words, phrases and explanations are for the Anlage N document which are useful for expats.

Anlage N – Einkünfte aus nichtselbständiger Arbeit (Income from employment)

Jeder Ehegatte mit Einkünften aus nichtselbständiger Arbeit hat eine eigene Anlage N abzugeben - Each spouse with earned income (not from self-employment) must turn in Form N

• Bruttoarbeitslohn – gross pay
• Lohnsteuer – wage tax, the rate depends on which bracket (Lohnsteuerklasse) you are in
• Solidaritätszuschlag – literally ’solidarity supplement’, enacted  in 1991 originally to pay for costs from reunification and Gulf War I but is now used to pay for support for southern and eastern European countries.  Historically 5.5-7.5% but now seems to be about ~1% looking at a recent paystub.
• Kirchensteuer – church tax (see our earlier post on Getting the Anmeldebestätigung
• Steuerfeier Arbeitslohn nach Doppelbesteuerungsabkommen / zwischenstaatlichen Übereinkommen – tax-free wages based on double-taxation agreements (you have to declare any income you made prior to moving to Germany within the year, but you are not taxed on it

If these few words are making your head spin (as they do mine), it’s time to call an accountant.   What tax related words would you add to this list?

Through May 3rd the museum has an exhibition on George Nelson, the designer who’s designs the Vitra company has been manufacturing for decades.   While we only went to the Nelson exhibition the museum also offers a guided architectural tour of the campus where you can learn about museum building designed by Frank Gehry as well as the other buildings on campus such as the firestation by Zaha Hadid.  We’re saving the tour for a day when the weather is nicer.

What did we like best about the exhibition? When sitting down to watch one of Nelson’s movies you get to sit (or more accurately lounge) in one of Nelson’s own designs – the Coconut Chair.

We’re continuously amazed at both the number and the quality of the museums in the Basel area and are happy to add Vitra Design to our list of museums to revisit.

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While I still plan on reading the copy of Jenseits von Eden, the classic Steinbeck Roman I picked up at a local German bookstore in Lörrach, it’s nice to know if I want some English reading material I don’t need to fly to London to get it!