Germany

Linear approximation of the progressive formula tariff (§32a EStG, Veranlagungszeitraum 2025, Grundtabelle/single assessment) — exact tax varies within zones. The marginal rate rises continuously (not in flat steps) from 14% at the Grundfreibetrag (€12,096) to 42% at €68,480; the 24% point at €17,443 marks the boundary between the two progressive sub-zones and is that second zone's entry marginal rate, not a flat band. €68,480–€277,825 and above €277,825 are genuinely flat 42% and 45% zones. Excludes Solidaritätszuschlag and Kirchensteuer. Stored headline rate (47.475%) = 45% top bracket × 1.055 solidarity surcharge, which still applies in full at this income level despite the 2021 exemption for most taxpayers.

No net wealth tax levied. Germany's Vermögensteuergesetz remains on the books but its collection has been suspended since 1997, following a 1995 Federal Constitutional Court ruling that the law's unequal valuation of real estate versus financial assets was unconstitutional; no replacement valuation basis has been enacted, so the tax is not currently assessed despite periodic political proposals to revive it.