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§ 32 Tax Act (StG) - Principle

State Taxes - Taxation of Natural Persons - Income Tax - Determination of Net Income
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§ 32 StG - Principle · Principle

1. For the determination of the net income, the necessary expenses incurred for its acquisition and the general deductions according to §§ 33-40 are deducted from the total taxable income.

← § 31 StG Tax Act (StG) - Types of Taxes § 33 StG - Dependent Employment →

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